It appears that exporting a scene with a light object as GLB results in an invalid file. I skimmed through the relevant part of the codebase, and I suspect it may insert null values into the transform attributes when attempting to optimise the scene by omitting the parent node.
I managed to create a minimal test scene to reproduce the problem. If you import the attached Babylon scene into the sandbox and export it as GLB after toggling the “Export Lights” option, you’ll get a corrupt file which cannot be imported into Blender.