feat: support file source esm modules

[perrin4869]

Closes: #12197

[codecov]

Codecov Report

Attention: 1 lines in your changes are missing coverage. Please review.

Comparison is base (ad8bbf1) 86.65% compared to head (f7b3066) 86.65%.
Report is 1 commits behind head on main.

❗ Current head f7b3066 differs from pull request most recent head ef2597c. Consider uploading reports for the commit ef2597c to get more accurate results

Additional details and impacted files

@@            Coverage Diff             @@
##             main   #12198      +/-   ##
==========================================
- Coverage   86.65%   86.65%   -0.01%     
==========================================
  Files         311      311              
  Lines       13089    13095       +6     
==========================================
+ Hits        11342    11347       +5     
- Misses       1747     1748       +1     

Files	Coverage Δ
lib/configuration/variables/sources/file.js	97.40% <85.71%> (-1.19%)	⬇️

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