fix: handle .cts and .mts as typescript

[pi0]

🔗 Linked issue

Resolves #138

❓ Type of change

• 📖 Documentation (updates to the documentation, readme, or JSdoc annotations)
• 🐞 Bug fix (a non-breaking change that fixes an issue)
• 👌 Enhancement (improving an existing functionality like performance)
• ✨ New feature (a non-breaking change that adds functionality)
• 🧹 Chore (updates to the build process or auxiliary tools and libraries)
• ⚠️ Breaking change (fix or feature that would cause existing functionality to change)

📚 Description

Handle .cts and .mts as typescript sources and generate them into the output

📝 Checklist

• I have linked an issue or discussion.
• I have updated the documentation accordingly.

[codecov]

Codecov Report

Merging #162 (59a1c8c) into main (15085da) will increase coverage by 0.01%.
The diff coverage is 100.00%.

@@            Coverage Diff             @@
##             main     #162      +/-   ##
==========================================
+ Coverage   96.32%   96.34%   +0.01%     
==========================================
  Files           8        8              
  Lines         572      574       +2     
  Branches      103      102       -1     
==========================================
+ Hits          551      553       +2     
  Misses         21       21              

Impacted Files	Coverage Δ
src/loaders/js.ts	94.20% <100.00%> (+0.17%)	⬆️

[pi0]

Merging to quickly move forward (please ping or feel free to PR for fixing if it is not complying any spec)