refactor: migrate on acorn-import-attributes

[alexander-akait]

What kind of change does this PR introduce?

xtuc/acorn-import-attributes#31

Did you add tests for your changes?

Existing

Does this PR introduce a breaking change?

No

What needs to be documented once your changes are merged?

Nothing

[webpack-bot]

For maintainers only:

• This needs to be documented (issue in webpack/webpack.js.org will be filed when merged)
• This needs to be backported to webpack 4 (issue will be created when merged)

[alexander-akait]

Need to fix xtuc/acorn-import-attributes#31 (comment)

[ahabhgk]

Can I take this? 😁

[alexander-akait]

@ahabhgk I am already working on it 😄 we have small problems here, need to deprecate the assert rule in favor attributes, on the other hand, it might be worth preserving both - assert and attributes, so developers can write different rules for differents imports, i.e. import json from './foo.json' assert { type: 'json' }; and import json from './foo.json' with { type: 'json' };, not sure how better, what do you think?

[ahabhgk]

https://twitter.com/NicoloRibaudo/status/1772721841670402384

My opinion is deprecate the assert rule in favor attributes (or with?) rule, and remove the assert rule in the next major, since all mainstream tools and platforms will remove it

[alexander-akait]

@ahabhgk Yeah, let's do it, I think attributes is better here, because in future we can have more attributes, not only with and the spec has name import-attributes 😄