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refactor(build): Improve ESM tree-shaking support (#4112)

- Fix sideEffects declaration: replace invalid "src/**/*.js" with
  "dist-esm/**/*.css" so consumer bundlers correctly identify all JS
  modules as side-effect-free
- Add treeshake options (moduleSideEffects, propertyReadSideEffects)
  to Rollup ESM main bundle config, matching plugin builds
- Add tree-shaking measurement scripts under test/treeshake/ for
  verifying bundle size reduction per import scenario

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