refactor: update imports to use ES module syntax and improve test structure (#1350)

- Changed import statements across multiple files to use the .js extension for ES module compatibility.
- Refactored test files to utilize jest's unstable_mockModule for mocking core actions.
- Removed unnecessary spy instances in tests, replacing them with direct mocked function calls.
- Updated TypeScript configuration to target ES2022 and use NodeNext module resolution.
- Removed the tsconfig.spec.json file and adjusted the main tsconfig.json to exclude test files.

.licenses/npm/@azure/storage-common.dep.yml

@@ -1,9 +1,9 @@
 ---
 name: "@azure/storage-common"
-version: 12.2.0
+version: 12.4.1
 type: npm
 summary: Azure Storage Common Client Library for JavaScript
-homepage: https://github.com/Azure/azure-sdk-for-js/blob/main/sdk/storage/storage-internal-avro/
+homepage: https://github.com/Azure/azure-sdk-for-js/tree/main/sdk/storage/storage-common/README.md
 license: mit
 licenses:
 - sources: LICENSE