fix(pkg): add default fallback and types export

[wolfy1339]

Resolves octokit/core.js#667
Resolves octokit/core.js#665
Partly reverts #551

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Before the change?

• Some consumers of this package could not resolve it properly (ex: jest, ts-node, tsx)
• CJS consumers would be getting errors even though the package is ESM
• Consumers cannot import paths from the package like in CJS

After the change?

• Clients should be able to import the module without any errors with the fallback
• CJS consumers will generate a better error with the new fallback
• Consumers are able to import types from the dist-types/types.d.ts file in the package

Pull request checklist

• Tests for the changes have been added (for bug fixes / features)
• Docs have been reviewed and added / updated if needed (for bug fixes / features)

Does this introduce a breaking change?

Please see our docs on breaking changes to help!

• Yes
• No

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[github-actions]

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[github-actions]

🎉 This PR is included in version 8.1.1 🎉

The release is available on:

• GitHub release
• npm package (@latest dist-tag)

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