refactor!: convert library to ESM

[sheerlox]

Current state

• @commitlint/lint is able to load the preset through @commitlint/load thanks to Fix/3768: Consider ESM when selecting cosmiconfig loaders conventional-changelog/commitlint#3776
• @commitlint/cli is not able to load the preset because @commitlint/resolve-extends does not support ESM
• "blocked by" feat!: move from CommonJS to ESM conventional-changelog/commitlint#3705
• related: require() of ES Module /xxx/commitlint.config.js from /xxx/node_modules/cosmiconfig/dist/loaders.js not supported. Instead change the require of commitlint.config.js in /xxx/node_modules/cosmiconfig/dist/loaders.js to a dynamic import() which is available in all CommonJS modules. conventional-changelog/commitlint#3768

Error log

$ npm run test:commitlint

> @insurgent/[email protected] test:commitlint
> commitlint --from HEAD~1 --to HEAD --verbose

/home/sherlox/workspace/INSURGENT_LAB/commitlint-config/node_modules/@commitlint/cli/lib/cli.js:123
        throw err;
        ^

Error [ERR_REQUIRE_ESM]: require() of ES Module /home/sherlox/workspace/INSURGENT_LAB/commitlint-config/index.js from /home/sherlox/workspace/INSURGENT_LAB/commitlint-config/node_modules/@commitlint/resolve-extends/lib/index.js not supported.
Instead change the require of /home/sherlox/workspace/INSURGENT_LAB/commitlint-config/index.js in /home/sherlox/workspace/INSURGENT_LAB/commitlint-config/node_modules/@commitlint/resolve-extends/lib/index.js to a dynamic import() which is available in all CommonJS modules.
    at /home/sherlox/workspace/INSURGENT_LAB/commitlint-config/node_modules/@commitlint/resolve-extends/lib/index.js:48:19
    at Array.reduce (<anonymous>)
    at loadExtends (/home/sherlox/workspace/INSURGENT_LAB/commitlint-config/node_modules/@commitlint/resolve-extends/lib/index.js:45:16)
    at resolveExtends (/home/sherlox/workspace/INSURGENT_LAB/commitlint-config/node_modules/@commitlint/resolve-extends/lib/index.js:25:22)
    at load (/home/sherlox/workspace/INSURGENT_LAB/commitlint-config/node_modules/@commitlint/load/lib/load.js:42:52)
    at async main (/home/sherlox/workspace/INSURGENT_LAB/commitlint-config/node_modules/@commitlint/cli/lib/cli.js:189:20) {
  code: 'ERR_REQUIRE_ESM'
}

Node.js v20.9.0

[sheerlox]

🎉 This PR is included in version 20.0.0 🎉

The release is available on:

• npm package (@latest dist-tag)
• GitHub release

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