fix(es/proposal): Fix declarations for explicit-resource-management (#10198)

**Description:**

Preserve the level of function declarations and replace the `kind` of top-level variable declarations to `var`.

**Related issue:** 

 - Closes #10168

Author: wjw99830

.changeset/gentle-parrots-heal.md

@@ -0,0 +1,6 @@
+---
+swc_ecma_transforms_proposal: patch
+swc_core: patch
+---
+
+fix(es/proposal): fix declarations for explicit-resource-management

crates/swc/tests/fixture/issues-8xxx/8020/output/1.js

@@ -9,12 +9,12 @@ try {
     const foo = _ts_add_disposable_resource._(env, null, false);
     const bar = 1;
     console.log(baz());
-    function baz() {
-        return bar;
-    }
 } catch (e) {
     env.error = e;
     env.hasError = true;
 } finally{
     _ts_dispose_resources._(env);
 }
+function baz() {
+    return bar;
+}