Make all modules pure ESM 🚨

[latipun7]

Motivation

NodeJS 10 LTS reached its End of Life while nodeJS 14 LTS and above support native ESM now.
More info read here.

Blocked by

• raise the minimum required version of node semantic-release/semantic-release#2054
• ES Modules semantic-release/semantic-release#2133
• support mjs extensions out of box cosmiconfig/cosmiconfig#224
  (for cosmiconfig based shareable config, commitlint, eslint, etc)

(Optional) Another things for consideration

• NodeJS 14 and 16 ESM JSON Modules still experimental enabled by --experimental-json-modules flag.
• WASM too with --experimental-wasm-modules.
• Top level await still experimental too.

Adjustments

• Special treatment for package.json resolution and exports? nodejs/node#33460
  (no need to explicitly export package.json)