Enable full ESM support for Node 20+ and modern dependencies, update Jest and build output configuration

- Set "type": "module" in package.json to enable ESM throughout the project.
- Changed "main" in package.json to "dist/index.js" to point to the bundled output generated by ncc.
- Updated Jest configuration (jest.config.js) to ESM format and to use babel-jest for TypeScript transformation.
- Added/updated babel.config.js in ESM format to support TypeScript and ESM for Jest.
- Ensured test scripts use NODE_OPTIONS=--experimental-vm-modules for Jest ESM compatibility.

dist/licenses.txt

@@ -528,7 +528,7 @@ THE SOFTWARE.
 
 @octokit/webhooks
 MIT
-Copyright (c) 2017 Gregor Martynus
+Copyright (c) GitHub 2025 - Licensed as MIT.
 
 Permission is hereby granted, free of charge, to any person obtaining
 a copy of this software and associated documentation files (the

dist/package.json

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