To do this, I:

- Uninstalled `tap` and replaced it with `borp`
- Wrote a [jscodeshift] codemod (below)
- Updated `instanbul` references to `c8`, which Borp uses internally
- Dropped Node 16 support, which `node:test` requires
- Made a few small manual tweaks

Here's the jscodeshift transformer:

```typescript
import type {
  Transform,
  Expression,
  FunctionExpression,
  ArrowFunctionExpression,
} from 'jscodeshift'

const isFunctionExpression = (
  expression: Readonly<Expression>
): expression is FunctionExpression | ArrowFunctionExpression =>
  expression.type === 'FunctionExpression' ||
  expression.type === 'ArrowFunctionExpression'

const transform: Transform = (fileInfo, api) => {
  const { j } = api
  const root = j(fileInfo.source)

  // Update imports

  {
    const commonJsImport = (varName: string, moduleName: string) =>
      j.variableDeclaration('const', [
        j.variableDeclarator(
          j.identifier(varName),
          j.callExpression(j.identifier('require'), [
            j.stringLiteral(moduleName),
          ])
        ),
      ])

    const tapImport = root.find(j.VariableDeclaration, {
      declarations: [
        {
          init: {
            callee: { name: 'require' },
            arguments: [
              {
                value: 'tap',
              },
            ],
          },
        },
      ],
    })

    tapImport.insertBefore(commonJsImport('test', 'node:test'))
    tapImport.insertBefore(commonJsImport('assert', 'node:assert/strict'))

    tapImport.remove()
  }

  // Drop args from test callback

  root
    .find(j.CallExpression, { callee: { name: 'test' } })
    .forEach((callExpression) => {
      for (const arg of callExpression.value.arguments) {
        if (!isFunctionExpression(arg)) continue
        arg.params = []
      }
    })

  // Drop t.pass

  root
    .find(j.ExpressionStatement, {
      expression: {
        callee: {
          type: 'MemberExpression',
          object: { name: 't' },
          property: { name: 'pass' },
        },
      },
    })
    .remove()

  // Simple replacements of various calls

  {
    const toReplace: Map<string, string> = new Map([
      ['comment', 'console.log'],
      ['equal', 'assert.equal'],
      ['fail', 'assert.fail'],
      ['not', 'assert.notEqual'],
      ['ok', 'assert.ok'],
      ['same', 'assert.deepEqual'],
    ])
    for (const [tMethod, memberExpressionString] of toReplace) {
      const [newObj, newProp] = memberExpressionString.split('.')
      root
        .find(j.MemberExpression, {
          object: { name: 't' },
          property: { name: tMethod },
        })
        .forEach((memberExpression) => {
          memberExpression.value.object = j.identifier(newObj)
          memberExpression.value.property = j.identifier(newProp)
        })
    }
  }

  // Replace `t.notOk(x)` with `assert.equal(x, false)`.
  // Doesn't always work, but works how we use it.

  root
    .find(j.CallExpression, {
      callee: {
        type: 'MemberExpression',
        object: { name: 't' },
        property: { name: 'notOk' },
      },
    })
    .forEach((callExpression) => {
      callExpression.value.callee = j.memberExpression(
        j.identifier('assert'),
        j.identifier('equal')
      )
      callExpression.value.arguments = [
        callExpression.value.arguments[0],
        j.booleanLiteral(false),
        ...callExpression.value.arguments.slice(1),
      ]
    })

  // All done!

  return root.toSource()
}

export default transform
```

[jscodeshift]: https://github.com/facebook/jscodeshift