<!-- Thank you for submitting a pull request! Make sure to follow the
instructions to write release notes for your PR — it should only take a
minute or two:
https://github.com/actualbudget/docs#writing-good-release-notes -->

This is the last PR with lots of renaming for `loot-core`!

This PR converts everything (aside from electron) from CommonJS to ESM.
It is needed to reduce the changes that will happen during the migration
to Typescript (as TS does not play nice with CJS).

Basically:
- rewrite `require()` to `import`
- rewrite `module.exports` to `exports`
- introduce `ts-node` to run importers so we can convert them to TS too

Lastly, sorry for this larg-ish PR, not my preference but when I tried
to reduce its scope, I would end up with mixed commons/esm that was even
more tricky to handle.

* style: enforce ordering of imports

* style: sort imports in loot-core

* style: sort imports in desktop-client

* style: sort imports in loot-design

* style: manual fixes