fix(next): use module commonjs for dev tsconfig

[JohannesKonings]

Fixes https://github.com/projen/projen/issues/3442

As far as I understand tsconfig.dev.json will only used for projen synthing, so that the module could switch to commonjs without effecting the standard tsconfig for nextjs. Another approach could be to switch to npx tsx .projenrc.ts as default task for projen (https://www.typescriptlang.org/docs/handbook/modules/guides/choosing-compiler-options.html#im-using-tsx)

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[codecov-commenter]

Codecov Report

All modified and coverable lines are covered by tests :white_check_mark:

Project coverage is 96.36%. Comparing base (ad20d2c) to head (295529b). Report is 81 commits behind head on main.

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Additional details and impacted files

```diff @@ Coverage Diff @@ ## main #3620 +/- ## ========================================== + Coverage 96.34% 96.36% +0.01% ========================================== Files 192 193 +1 Lines 37696 37978 +282 Branches 3524 2663 -861 ========================================== + Hits 36320 36596 +276 - Misses 1376 1382 +6 ```

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