fix(vite-node): improve esm check to decide external

[hi-ogawa]

Description

• closes 2.1.4: Failed to load source map for typescript.js #6806

As predicted in #6506 (comment), comment stripping wasn't enough for typescript as it has many string literals with import.meta like this

diag(
  1476,
  3 /* Message */, 
  "auto_Colon_Treat_files_with_imports_exports_import_meta_jsx_with_jsx_Colon_react_jsx_or_esm_format_w_1476",
  '  "auto": Treat files with imports, exports, import.meta, jsx (with jsx: react-jsx), or esm format (with module: node16+) as modules.'),

I used es-module-lexer for esm syntax detection.

I tested on OP's repro and I verified typescript is externalized https://stackblitz.com/edit/vitest-dev-vitest-tft8pb?file=package.json

$ DEBUG=vite-node:* npm run test
 vite-node:client:native file:///home/projects/vitest-dev-vitest-lgenvr/node_modules/vitest/dist/runners.js +281ms

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commit: 199d958

[sheremet-va]

I like it 👍🏻 Doesn't seem to affect the times in CI 😄