Doesn't support `'module.exports'` interop export for `require(esm)`

[s100]

Acknowledgements

• I read the documentation and searched existing issues to avoid duplicates
• I understand this is a bug tracker and anything other than a proven bug will be closed
• I understand this is a free project and relies on community contributions
• I read and understood the Contribution guide

Minimal reproduction URL

https://stackblitz.com/edit/node-9bpxt29s?file=a.cjs,b.mjs,package.json

Problem & expected behavior (under 200 words)

For background, this is a relatively new feature of Node.js which it appears tsx does not yet support.

Bugs are expected to be fixed by those affected by it

• I'm interested in working on this issue

Compensating engineering work will speed up resolution and support the project

• I'm willing to offer $10 for financial support