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refactor(es/module): introduce source module lowering pipeline (#11999)
**Description:**
Refactor module transforms around a shared, target-neutral
`SourceModule` collection stage.
`SourceModule` only collects source-level module facts. CommonJS, AMD,
and UMD share syntax stripping and CommonJS-like module-entry reduction,
while SystemJS intentionally bypasses those stages and lowers the
collected source model into its own IR for dependency setters, live
bindings, and execution timing.
Key decisions:
- Import attributes are retained for SystemJS. CommonJS, AMD, and UMD
intentionally do not process them because those formats cannot express
import attributes; these lowering paths assume attributed module
requests are not provided.
- Module transforms now own TypeScript `import = require(...)` and
`export =` lowering.
- A non-exported `import x = require(...)` is modeled as the CTS form of
ES `import.sync`, outside the ES module linking stage. It therefore does
not mark the file as ESM, emit an `__esModule` marker, or introduce an
`exports` wrapper dependency. The exported form additionally registers
`x` as a local export in the linking model.
- AMD and UMD emit `import = require(...)` as wrapper dependencies. UMD
routes `export =` through the factory result, and SystemJS now supports
`export =`.
- Anonymous SystemJS default functions are initialized in the
`System.register` declaration callback to preserve their hoisting
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