Update dependencies and rework test + build system

[berniegp]

Description

• Deal with several major version upgrades of dev dependencies
• Fix a minor issue with the exported TypeScript files
• Move to API calls for Rollup.js builds
• Use the new Node.js test runner and timer mocks for unit tests

Useful references to make dual publishing a TypeScript library to commonjs and esm module formats work:

• https://blog.isquaredsoftware.com/2023/08/esm-modernization-lessons/
• https://www.sensedeep.com/blog/posts/2021/how-to-create-single-source-npm-module.html
• https://github.com/arethetypeswrong/arethetypeswrong.github.io
• https://johnnyreilly.com/dual-publishing-esm-cjs-modules-with-tsup-and-are-the-types-wrong
• Ensure matching declaration file exists for each output bundle format egoist/tsup#934

This PR contains:

• bugfix
• feature
• refactor
• documentation
• other

Are tests included?

• yes (bugfixes and features will not be merged without tests)
• no

Breaking Changes?

• yes (breaking changes are only considered with a good reason)
• no

Related issue numbers: