Upgrade to Node 24, and ESM

[diroussel]

Description

Maintenance upgrade to keep the action current. Switches the runtime to Node 24, updates CI/actions and project dependencies, use EcmaScript Modules, and regenerates the bundled dist output.

Significant Changes

• Update to latest actions/checkout and actions/setup-node versions
• don't minify the dist output, which will make it easier to review changes in the future
• Upgrade dependencies and update lockfile for compatibility with Node 24
• Remove unused @actions/artifact dependency to avoid Node 24 punycode deprecation Drop the dead GitHub Artifact client path, replace its option type with a local one, regenerate the action bundle, and update the lockfile so the action no longer pulls in the old node-fetch/tr46 chain that triggers DEP0040 under Node 24.
• use commonjs output, as github actions can't enable the --experimental-vm-modules flag, and thus can't use ESM properly yet
• use node24 as runtime as node20 is deprecated
• upgrade deps and new build target
• use .tool-versions to manage versions

Checklist

• Ensure your branch name matches one of the patterns that will trigger the CI checks (feature/** or bugfix/**).
• Brief description of work completed, and any technical decisions made as part of the PR
• PR link added as a comment to the relevant JIRA ticket
• PR Labels have been applied to the Pull Request
• Reviewers have been assigned (only if specific named reviewers are necessary)
• PR link shared on Slack and Teams
• 2 reviews received