Fix typings when using NodeNext module resolution

[nwalters512]

This PR fixes the type declarations to work when moduleResolution is NodeNext. I believe this may be related to microsoft/TypeScript#50690.

Here's a playground illustrating that the current typings work correctly with ESNext module resolution:

https://www.typescriptlang.org/play?#code/JYWwDg9gTgLgBAMwDYEMZmAYwNZUVCEOAcmTQxymIG4AoWs9LXACgBMJMBXEAUwDsYAOgCOXXlACeAZV5JemGNBbE2wAG7EAlAEIt1IA

And here's the exact same code broken with NodeNext module resolution:

https://www.typescriptlang.org/play?target=99&moduleResolution=99&module=199#code/JYWwDg9gTgLgBAMwDYEMZmAYwNZUVCEOAcmTQxymIG4AoWs9LXACgBMJMBXEAUwDsYAOgCOXXlACeAZV5JemGNBbE2wAG7EAlAEIt1IA

[remcohaszing]

I’d like to add this is not just for "moduleResolution": "nodenext" or "moduleResolution": "node16", but also for usage with commonjs. module.exports = should always be typed as export =. This was always typed incorrectly, but the new module resolution options make this issue more apparent.

Thank you @nwalters512!

[issei-m]

Any news?