feat(semantic): cjs / esm import and export values #623
Description
Port the following tests for https://github.com/web-infra-dev/oxc/blob/main/crates/oxc_syntax/src/module_record.rs to https://github.com/web-infra-dev/oxc/blob/main/crates/oxc_semantic/src/module_record/mod.rs
- https://github.com/guybedford/es-module-lexer/blob/main/test/_unit.cjs
- https://github.com/nodejs/cjs-module-lexer/blob/main/test/_unit.js
This will make porting the eslint-import-plugin a breeze.