test(commonjs): top-level `this` behavior when `option.context` is defined

[situ2001]

….context` is defined

Rollup Plugin Name: {name}

This PR contains:

• [ ] bugfix
• [ ] feature
• [ ] refactor
• [ ] documentation
• [x] other

Are tests included?

• [x] yes (bugfixes and features will not be merged without tests)
• [ ] no

Breaking Changes?

• [ ] yes (breaking changes will not be merged unless absolutely necessary)
• [x] no

If yes, then include "BREAKING CHANGES:" in the first commit message body, followed by a description of what is breaking.

List any relevant issue numbers:

Description

Add this test to confirm how option.context in Rollup interacts with commonjs module, since I want to add option.context for Rolldown.

Reference to the issue: https://github.com/rolldown/rolldown/issues/5316

[shellscape]

@situ2001 I see fixtures and snapshots but no test file update