reproduction : https://github.com/1o1w1/temp_rollup-polyfill
open /example/index.html
no error in /dist/temp.umd.js

demo is no error when i remove babel plugin. i think it is something wrong with polyfill.
This looks like a Rollup bug around cyclic deps or similar to me.
commonjs plugin receives this file and transforms it to:
/* imports */
var _export = function() { /* fn body */ }
export default _export;
export { _export as __moduleExports };
So on its own, it looks just OK.
Babel plugin is just responsible for code transformation and it does its job on file by file basis - it doesn't resolve imports or anything like that. In the final output we can see this _exports being used before it gets declared. It appears in the output as its usage and an import statement to the module containing it has been inserted by Babel, but Babel itself has no control over how (and in what order) things get flat-bundled later.
@shellscape I'm afraid I won't have time to reduce this repro case to a minimal one, so it could be reported to Rollup itself.
Hey folks. This issue hasn't received any traction for 60 days, so we're going to close this for housekeeping. If this is still an ongoing issue, please do consider contributing a Pull Request to resolve it. Further discussion is always welcome even with the issue closed. If anything actionable is posted in the comments, we'll consider reopening it. ⓘ
I need help , reopen the issue please @Andarist @shellscape
@1o1w1 please follow the advice above and post the the error and reproduction to rollup/rollup