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refactor: directly execute tests with NodeJS

NodeJS introduced experimental flags to run TypeScript.
This change uses this capability.
This allows bypassing the build step for running tests.

We have to change all imports of TypeScript files to use the `.ts` extension.
Unfortuantely ESbuild is not able to rewrite the extensions.
Fortunately, TSC 5.7 is capable of rewritting extensions.
Thus this change switches to TSC for transpiling the sources.
We still keep ESbuild for bundling CJS and the standalone executable.

I took the opprotunity of replacing all tsconfigs with a global one.
This allows easy referencing from test files to source files without
involving TypeScript project references.
Note that safety is preserved because we still use dedicated tsconfigs
for building destination files:

- `src/tsconfig.json`
- `src/tsconfig.bin.json`

This allows expressing restrictions.
For instance our source files don't depend on NodeJS, while our test files do.

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