refactor(common): Switch TypeScript `module` to `node16`

[Borewit]

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Switch Node.js compiler option module from commonjs to node16, to preserve dynamic import. With commonjs these are converted to require. This allows to deprecate the load-esm dependency, introduced in 1e43fcb6d39f52e8921311aa20fe3250a4f3aa97.

PR Checklist

Please check if your PR fulfills the following requirements:

• [x] The commit message follows our guidelines: https://github.com/nestjs/nest/blob/master/CONTRIBUTING.md
• [ ] Tests for the changes have been added (for bug fixes / features)
• [ ] Docs have been added / updated (for bug fixes / features)

PR Type

What kind of change does this PR introduce?

• [ ] Bugfix
• [ ] Feature
• [ ] Code style update (formatting, local variables)
• [x] Refactoring (no functional changes, no api changes)
• [ ] Build related changes
• [ ] CI related changes
• [ ] Other... Please describe:

What is the current behavior?

Uses load-esm to be able to load ESM module file-type.

Improvement of #14974.

What is the new behavior?

Switches to a more modern version of CommonJS in the TypeScript compiler, which allow dynamic import, which no longer requires load-esm.

Does this PR introduce a breaking change?

• [ ] Yes
• [x] No

Other information

[kamilmysliwiec]

[Borewit]

@kamilmysliwiec you mind have look at remaining failing unit tests?

The FileTypeValidator does not seem to recognize any file running in CircleCI. If I run npm run test:cov local, all tests pass.