This is not a breaking change because:

• It drops the CommonJS build and publishes the package as ESM-only, while keeping CommonJS consumers working on Node versions that support require(esm): Node ^20.19.0 or >=22.12.0.
• It aligns package exports and build output to .js/.d.ts, removes stale CJS output paths, and centralizes ESM-native module resolution through import.meta.resolve.
• It also keeps user project compatibility for .cjs/.mjs/.mts inputs, meaning consumers can still use CJS config/files, ESM .mjs/.mts sources, and CJS/ESM remote/shared dependencies; only this package’s published build output drops CJS.