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.

dist/package.json

@@ -0,0 +1,3 @@
+{
+  "type": "module"
+}