test: migrated start.test.js from tap to node:test

[Tony133]

Checklist

• [ ] run npm run test and npm run benchmark
• [ ] tests and/or benchmarks are included
• [ ] documentation is changed or added
• [x] commit message and code follows the Developer's Certification of Origin and the Code of conduct

Proposal:

• migrated start.test.js from tap to node:test 🔥

Note:

Added the createTestDir function to replace .testdir(), because node:test does not have a method is built-in similar to the testdir() method of tap.