feat(tsconfig): Enable ESM-interoperability

[codiophile]

PR Checklist

Please check if your PR fulfills the following requirements:

• The commit message follows our guidelines: https://github.com/nestjs/nest/blob/master/CONTRIBUTING.md
• Tests for the changes have been added (for bug fixes / features)
• Docs have been added / updated (for bug fixes / features)

PR Type

What kind of change does this PR introduce?

• Bugfix
• Feature
• Code style update (formatting, local variables)
• Refactoring (no functional changes, no api changes)
• Build related changes
• CI related changes
• Other... Please describe:

What is the current behavior?

You cannot import ESM.

Issue Number: nestjs/nest#15331

What is the new behavior?

You can import ESM.

Does this PR introduce a breaking change?

• Yes
• No

Other information

Same change as this PR: nestjs/typescript-starter#332

[kamilmysliwiec]

LGTM