drop commonjs supporting

### Clear and concise description of the problem

N/A

### Suggested solution

N/A

### Alternative

_No response_

### Additional context

_No response_

### Validations

- [x] Follow our [Code of Conduct](https://github.com/intlify/.github/blob/main/CODE_OF_CONDUCT.md)
- [x] Read the [Contributing Guide](https://github.com/intlify/utils/blob/main/CONTRIBUTING.md).
- [x] Check that there isn't already an issue that request the same feature to avoid creating a duplicate.