feat: support commonjs distribution

[oderayi]

This PR adds tsup to enable distribution in CommonJS format for wider support.

[oderayi]

Removed to allow tsup resolve .node packages correctly.

[kjellmorten]

Thanks for this PR, @oderayi!

I've spent some time considering this, as I really want to make this package work for as many people as possible, but I've been hesitant for a few reasons:

• The PR is using a different build system, and we have a standardized build setup that we use across many packages
• Supporting both CommonJS and ESM involves going back to CommonJS for this package, moving the challenge of using other ESM packages into map-transform
• Supporting both will increase the size of this package. That may not be a big problem, but everything adds up

I've been looking at different ways to serve both CommonJS and ESM without switching build system, but this hasn't been successful.

Also, I've been thinking about the way forward for the node community, and it seems to me that this is the time to keep moving in the ESM direction to get the entire community to a better place where we don't have to deal with the confusing situation we have now, with both CommonJS and ESM side by side. If find this article sums this up in a good way.

So for all these reasons, I'm closing this PR, but know that I really appreciate the time and effort you put into it, @oderayi. I also hope you find a way to make it work, perhaps with the synchronous require() making its way to more node versions these days.