`jsc.env` and `jsc.target` cannot be used together

See PR https://github.com/swc-project/swc/pull/7704

I set target to `es5`(tsup.config.ts) and then create a `.swcrc` file with follow configurations:
```json
{
"env": {
"targets": [
"edge >= 13",
"chrome >= 49",
]
}
}
```

When executing command `npx tsup`, it report an error:
```
Error: `jsc.env` and `jsc.target` cannot be used together
```

Since version `@swc/core@1.3.72`

Is there any workaround?

Reproduce the report using the mentioned tsup.config.ts and .swcrc files, with target set to es5 and the supplied env targets, then run npx tsup. Trace where these settings are passed into the bundling entry point and compare the behavior introduced with @swc/core 1.3.72. Done means the configuration no longer fails unexpectedly or the supported workaround is documented.

Written by the indexing model from the issue text.