PR Checklist

Please check if your PR fulfills the following requirements:

• The commit message follows our guidelines: https://github.com/nestjs/nest/blob/master/CONTRIBUTING.md
• Tests for the changes have been added (for bug fixes / features)
• Docs have been added / updated (for bug fixes / features)

PR Type

What kind of change does this PR introduce?

[x] Bugfix
[ ] Feature
[ ] Code style update (formatting, local variables)
[ ] Refactoring (no functional changes, no api changes)
[ ] Build related changes
[x] CI related changes
[ ] Other... Please describe:

What is the current behavior?

Issue Number: #3202

.npmignore allows non essential files to be included in package tarball.

What is the new behavior?

.npmignore switches to an allow list format by ignoring everything *

And then negating for files that should be publishes

Does this PR introduce a breaking change?

[ ] Yes
[x] No

Other information

Depending on the situation that led to #3202, some may consider this only part of the solution. IE ideally the release operations occur from a CI environment where the source tree would not be in a dirty state and provenance on the environment is attached/provided when publish to NPM IE: https://docs.npmjs.com/trusted-publishers