Replace import.meta.url, _filename, and _dirname appropriately

[knightedcodemonkey]

When the dual build is CJS

• Replace import.meta.url with something like require('url').pathToFileURL(__filename).toString().

When the dual build is ESM

• Repalce __filename with import.meta.filename or fileURLToPath(import.meta.url). The latter option allows supporting older node versions.
• Replace __dirname with import.meta.dirname or dirname(fileURLToPath(import.meta.url)).

https://nodejs.org/api/esm.html#no-__filename-or-__dirname

[knightedcodemonkey]

Interesting tsc behavior filed in TypeScript/58658.