[TASK] Move to ESM modules

[DougMidgley]

Many dependencies are starting to support ESM only modules over CommonJS. This means moving syntax from require to import.
https://gist.github.com/sindresorhus/a39789f98801d908bbc7ff3ecc99d99c
ESM modules support both ESM AND CommonJS, but there is some gotacha, including requiring a JSON file isnt possible.
The main risk i have seen in the past is affect on FS module, which no longer supports __dirname and workarounds are needed (not major). Ideally some helper methods (instead of just metadata) have test classes added before to help validate if migration affects functionality

[JoernBerkefeld]

marking this for the next minor release, after we've gotten 4.0 on the road ;-)

[DougMidgley]

Will need to be a major release as this would break anything using commonjs referencing our project. Can be a major release JUST for this, but still needs a major. None the less, agree its a next step, not for v4