chore: update dependency @rollup/plugin-commonjs to v28

[renovate[bot]]

This PR contains the following updates:

Package	Change	Age	Adoption	Passing	Confidence
@rollup/plugin-commonjs (source)	^26.0.0 -> ^28.0.0

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Release Notes

rollup/plugins (@​rollup/plugin-commonjs)

### [`v28.0.0`](https://redirect.github.com/rollup/plugins/blob/HEAD/packages/commonjs/CHANGELOG.md#v2800) *2024-09-23* ##### Breaking Changes - chore: switch to fdir for fewer dependencies ([#​1741](https://redirect.github.com/rollup/plugins/issues/1741)) ### [`v27.0.0`](https://redirect.github.com/rollup/plugins/blob/HEAD/packages/commonjs/CHANGELOG.md#v2700) *2024-09-23* ##### Breaking Changes - feat!: default strictRequires to true ([#​1639](https://redirect.github.com/rollup/plugins/issues/1639)) - fix!: replace top-level this with exports name ([#​1618](https://redirect.github.com/rollup/plugins/issues/1618)) ### [`v26.0.3`](https://redirect.github.com/rollup/plugins/blob/HEAD/packages/commonjs/CHANGELOG.md#v2603) *2024-09-23* ##### Updates - chore: revert [#​1618](https://redirect.github.com/rollup/plugins/issues/1618) ([`e98927b`](https://redirect.github.com/rollup/plugins/commit/e98927b)) ### [`v26.0.2`](https://redirect.github.com/rollup/plugins/blob/HEAD/packages/commonjs/CHANGELOG.md#v2602) *2024-09-23* ##### Bugfixes - fix: replace top-level this with exports name ([#​1618](https://redirect.github.com/rollup/plugins/issues/1618))

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