fix: maintain compatibility with rollup when loading commonjs module

[XiSenao]

Description

fix #15542

Additional context

From the following repository examples:
https://github.com/XiSenao/exceptional-performance-of-loading-commonjs-modules/blob/main/src/main.js

it can be found that using namespace imports to load CommonJS modules results in inconsistent development and build behaviors. In most cases, dynamic import behaves as expected. That is to say, it seems effective to rewrite in the following way.

import('${rewrittenUrl}').then(m => m.default && m.default.__esModule ? m.default : ({ ...m.default, default: m.default }))

However, when exploring how the @rollup/plugin-commonjs plugin interacts with rollup, it seems that rollup will merge the transpiled ESM product through

mergeNamespaces({
  __proto__: null,
  default: getDefaultExportFromCjs(rectClamp)
}, [rectClamp])

The logic of the rollup processing and the rewritten dynamic import are somewhat similar, but it can be found that there are still boundary scenarios that will cause inconsistencies between development and build behaviors for dynamic imports(e.g. only export Array).

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What is the purpose of this pull request?

• Bug fix
• New Feature
• Documentation update
• Other

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• Read the Contributing Guidelines, especially the Pull Request Guidelines.
• Check that there isn't already a PR that solves the problem the same way to avoid creating a duplicate.
• Provide a description in this PR that addresses what the PR is solving, or reference the issue that it solves (e.g. fixes #123).
• Update the corresponding documentation if needed.
• Ideally, include relevant tests that fail without this PR but pass with it.

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