## Summary
- Add `ModuleKind::CommonJS` variant to support CommonJS module type in the parser
- Enable top-level `return` statements (CommonJS files are wrapped in a function)
- Enable top-level `new.target` (allowed in CommonJS function wrapper)
- Add proper errors for `import`/`export` statements in CommonJS
- Add proper errors for `import.meta` in CommonJS
The CommonJS source type can be set via:
- `SourceType::with_commonjs(true)` method
- Babel's `sourceType: "commonjs"` option
Closes#16200
## Test plan
- [x] Added test cases in `tasks/coverage/misc/pass/` for valid CommonJS features
- [x] Added test cases in `tasks/coverage/misc/fail/` for invalid CommonJS usage
- [x] Enabled Babel conformance tests for `sourceType: "commonjs"`
- [x] All existing tests pass
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