Legacy `tsconfig.json` excludes `nuxt.config.ts`, modules, and server code

Reproduction

Setup a Nuxt project with v4.4.6 and the legacy tsconfig.json:

{ "extends": "./.nuxt/tsconfig.json" }

Describe the bug

Since v4.4.6 the legacy tsconfig.json does exclude a whole lot more than it should, primarily nuxt.config.ts, modules, and server code.

Additional context

From what I can tell the bug was introduced with #35079. The newly merged tsConfig.exclude does probably not just include the settings from the Nuxt config, but also all the default excludes for the tsconfig.app.json.