Support executing ESM schematics

# 🚀 Feature request
Support schematics written in ES Modules. Currently only CommonJS schematics are supported.

### Command (mark with an `x`)

- [ ] new
- [ ] build
- [ ] serve
- [ ] test
- [ ] e2e
- [ ] generate
- [ ] add
- [ ] update
- [ ] lint
- [ ] extract-i18n
- [ ] run
- [ ] config
- [ ] help
- [ ] version
- [ ] doc
- [x] other: compiling custom schematics

### Description

Currently custom (and official) schematics can execute only CommonJS code, but not ES Modules. This is problematic when you want to import an ES Module in your custom schematics, [for example `HtmlParser` from `@angular/compiler`](https://github.com/SAP/spartacus/blob/7a1672a83224a5a2f3e6b3d08de3e461514120ea/projects/schematics/src/shared/utils/file-utils.ts#L253) (which since ng13 is shipped only as ESM).

#### Problems with not supporting ESM:

The following error started to occur for our custom schematics in runtime, since we upgraded from ng12 to 13:
`require() of ES Module /node_modules/@angular/compiler/fesm2015/compiler.mjs not supported. Instead change the require of /node_modules/@angular/compiler/fesm2015/compiler.mjs to a dynamic import() which is available in all CommonJS modules.`

But the advised change of the static `@angular/compiler` to a dynamic import is cumbersome due to various reasons:
- it unnecessarily changes the our synchronous code to asynchronous code
- it induces passing down the `compilerModule` (result of `await import(@angular/compiler)`) as an argument down to all helper functions ([example in angular repo](https://github.com/angular/angular/blob/a432ad65c77d5888da49b630d5055da2b8f7513c/packages/core/schematics/migrations/router-link-empty-expression/index.ts#L61))
- it requires a hacky workaround ticking the Typescript compiler so to avoid compiling the dynamic `import()` into the `require()` call - for more see [the workaround function `loadEsmModule()` in angular repo ](https://github.com/angular/angular/blob/e0015d3c456d584242269b0765878d598a550888/packages/core/schematics/utils/load_esm.ts#L11-L35). Btw. this function is not exported in public API, so we need to copy-paste it to our repo.

### Describe the solution you'd like
Support executing ESM schematics .

### Describe alternatives you've considered
Change the import of ESM to dynamic imports in our schematics code and deal with all its cumbersome consequences (described above).

Inizia tracciando il percorso di Angular CLI che compila ed esegue gli schematics personalizzati, quindi confrontalo con il workaround di Angular referenziato `loadEsmModule()` e con gli esempi di schematics collegati. Il lavoro è completato quando gli schematics ESM possono essere eseguiti senza l’errore CommonJS `require()` segnalato, con una copertura di test per questo comportamento.

Scritto dal modello di indicizzazione a partire dal testo della issue.