esm-loader
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fix: TypeScript file detection
Previously, detecting a TypeScript file was purely based on the file extension. However, it's possible that allowJs is set in tsconfig.json so it's not limited to files with TS extensions.
closes https://github.com/esbuild-kit/tsx/issues/344 closes https://github.com/esbuild-kit/esm-loader/pull/40 addresses half of https://github.com/esbuild-kit/tsx/issues/135