Support for ESM Modules

[rhamzeh]

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Describe the problem you'd like to have solved

We currently only support CommonJS, the industry is moving forward in support for ESM modules. We should migrate to ESM Modules but still find a way to support CommonJS for those who haven't migrated yet

Additional context

https://nodejs.org/api/esm.html
https://hacks.mozilla.org/2018/03/es-modules-a-cartoon-deep-dive/
https://jestjs.io/docs/ecmascript-modules
https://the-guild.dev/blog/support-nodejs-esm
https://blog.logrocket.com/publishing-node-modules-typescript-es-modules/

[guillempuche]

Interested. My platform is only using ESM.

[productdevbook]

tsdown you can support both using this.