__dirname is not defined in ES module scope (when using commonjs dependency from es module package)

[BCaspari]

In a project with "type": "module" in the package.json that uses the vm2 package (or any other package that uses the __dirname or __filename variables), the generated output throws an Error:

`(function(global) {"use strict"; const exports = {};${fs.readFileSync(`${__dirname}/bridge.js`, 'utf8')}\nreturn exports;})`);
                                                                                
ReferenceError: __dirname is not defined in ES module scope
This file is being treated as an ES module because it has a '.js' file extension and 'C:\ph\ProcessHub_master\app\distncc\package.json' contains "type": "module". To 
treat it as a CommonJS script, rename it to use the '.cjs' file extension.

The project runs without problems when starting with node. I think __dirname and __filename should be removed from the ncc build?

[styfle]

Sounds similar to #749

[styfle]

Closing as a duplicate of #749