feat!: update dependency @rollup/plugin-commonjs to v21

[renovate]

This PR contains the following updates:

Package	Change	Age	Adoption	Passing	Confidence
@rollup/plugin-commonjs (source)	^18.0.0 -> ^21.1.0

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🦋 Changeset detected

Latest commit: a7f4772

The changes in this PR will be included in the next version bump.

This PR includes changesets to release 3 packages

Name	Type
@web/dev-server-rollup	Minor
@web/dev-server	Minor
@web/test-runner	Minor

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[web-padawan]

One test fails on Windows and I'm not sure what's the reason 🤔

  1) @rollup/plugin-commonjs
       can transform an es module compiled to commonjs module with a default exports:
     Error: Expected "import { __exports as foo } from "/__web-dev-server__/rollup/foo.js?web-dev-server-rollup-null-byte=%00" in string: 

import * as commonjsHelpers from "/__web-dev-server__/rollup/commonjsHelpers.js?web-dev-server-rollup-null-byte=%00commonjsHelpers.js";
import { __exports as foo } from "D:\a\web\web\packages\dev-server-rollup\test\node\fixtures\basic\foo.js?commonjs-exports"

[LarsDenBakker]

A minor version bump is for breaking changes since we are still on v0. Its a dev dependency so no need to really do a version bump

[web-padawan]

We also need to double check if #1700 is still an issue with @rollup/plugin-commonjs v21.

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[Westbrook]

Closing as out of date.