refactor: migrate packages to ESM-first with CJS compatibility via dual build

[typicalninja]

• All packages now use "type": "module" and are ESM-first
• CommonJS support is maintained via dual builds using exports conditions.
• Minimum supported Node.js version is now 20.0.0.

Note: CommonJS is not deprecated. This change sets ESM as the default, but CJS builds will continue to be provided. See this notice

• Updated repository field format as suggested by publint.

[changeset-bot]

🦋 Changeset detected

Latest commit: 202c17f

The changes in this PR will be included in the next version bump.

This PR includes changesets to release 3 packages

Name	Type
google-sr-selectors	Minor
google-that	Minor
google-sr	Minor

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[pkg-pr-new]

npm i https://pkg.pr.new/google-sr@94

npm i https://pkg.pr.new/google-sr-selectors@94

npm i https://pkg.pr.new/google-that@94

commit: 202c17f

[codecov]

Codecov Report

✅ All modified and coverable lines are covered by tests.
⚠️ Please upload report for BASE (master@7c78903). Learn more about missing BASE report.
⚠️ Report is 1 commits behind head on master.
✅ All tests successful. No failed tests found.

Additional details and impacted files

@@            Coverage Diff            @@
##             master      #94   +/-   ##
=========================================
  Coverage          ?   98.41%           
=========================================
  Files             ?       12           
  Lines             ?      506           
  Branches          ?      107           
=========================================
  Hits              ?      498           
  Misses            ?        8           
  Partials          ?        0           

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