`.env` file support issue tracker

This is a follow-up of dotenv support pr to track the development process, and answer some questions that require a general discussion for making the decision to implement them.

Todos:

• Precisely define the syntax of .env files, and consider a better format not based on ini
• Supporting absolute paths for .env file https://github.com/nodejs/node/pull/51425
• Should we support multiple --env-file through the CLI? (cc @GeoffreyBooth) https://github.com/nodejs/node/pull/49542
• Support multi-line values https://github.com/nodejs/node/pull/51289
• Follow up after @tniessen's PR has landed to main https://github.com/nodejs/node/pull/49213
• Should we add a programmatic API? If yes, what would be the use-case? (cc @cjihrig) https://github.com/nodejs/node/pull/51476

Questions:

• Should we merge NODE_OPTIONS if both environment variable and .env version exist? Currently, we prefer environment variable over .env configuration. (cc @ljharb) https://github.com/nodejs/node/pull/49217
• Should we throw if .env file does not exist? We currently follow the default behavior of dotenv package and do not throw. (cc @MoLow)

Please feel free to edit this issue in case there are more questions that needs to be answered.

cc @nodejs/tsc

这是一个用于跟踪 Node.js .env 支持讨论的 issue，已完成的事项链接到 pull requests，而不是某个指定文件或测试。请先查看已链接的与 dotenv 相关的 pull requests 以及剩余的 issue 历史记录；列出的问题已标记为已解决，因此这里没有明确定义的剩余变更或完成测试。