Adds an option `--cjs-import-interop`. When enabled, a CJS module will
be translated to ESM slightly differently with respect to default
exports.

- When the module defines `module.exports.__esModule` as a truthy value,
  the value of `module.exports.default` is used as the default export.
- Otherwise, `module.exports` is used as the default export.
  (existing behavior)

It allows better interoperation between full ES modules and CJS modules
transformed from ES modules by Babel or tsc. Consider the following
example:

```javascript
// Transformed from:
// export default "Hello";
Object.defineProperty(module.exports, "__esModule", { value: true });
module.exports.default = "Hello";
```

When imported from the following module:

```javascript
import greeting from "./hello.cjs";
console.log(greeting);
```

With `--cjs-import-interop`, it will print "Hello".

Fixes: nodejs#40891