chore: add sample on how to use esm with nodejs experimental flag

sample/35-use-esm-package-after-node22/.eslintrc.js

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+module.exports = {
+  parser: '@typescript-eslint/parser',
+  parserOptions: {
+    project: 'tsconfig.json',
+    tsconfigRootDir: __dirname,
+    sourceType: 'module',
+  },
+  plugins: ['@typescript-eslint/eslint-plugin'],
+  extends: [
+    'plugin:@typescript-eslint/recommended',
+    'plugin:prettier/recommended',
+  ],
+  root: true,
+  env: {
+    node: true,
+    jest: true,
+  },
+  ignorePatterns: ['.eslintrc.js'],
+  rules: {
+    '@typescript-eslint/interface-name-prefix': 'off',
+    '@typescript-eslint/explicit-function-return-type': 'off',
+    '@typescript-eslint/explicit-module-boundary-types': 'off',
+    '@typescript-eslint/no-explicit-any': 'off',
+  },
+};

sample/35-use-esm-package-after-node22/.gitignore

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+# compiled output
+/dist
+/node_modules
+/build
+
+# Logs
+logs
+*.log
+npm-debug.log*
+pnpm-debug.log*
+yarn-debug.log*
+yarn-error.log*
+lerna-debug.log*
+
+# OS
+.DS_Store
+
+# Tests
+/coverage
+/.nyc_output
+
+# IDEs and editors
+/.idea
+.project
+.classpath
+.c9/
+*.launch
+.settings/
+*.sublime-workspace
+
+# IDE - VSCode
+.vscode/*
+!.vscode/settings.json
+!.vscode/tasks.json
+!.vscode/launch.json
+!.vscode/extensions.json
+
+# dotenv environment variable files
+.env
+.env.development.local
+.env.test.local
+.env.production.local
+.env.local
+
+# temp directory
+.temp
+.tmp
+
+# Runtime data
+pids
+*.pid
+*.seed
+*.pid.lock
+
+# Diagnostic reports (https://nodejs.org/api/report.html)
+report.[0-9]*.[0-9]*.[0-9]*.[0-9]*.json

sample/35-use-esm-package-after-node22/.prettierrc

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+{
+  "singleQuote": true,
+  "trailingComma": "all"
+}

sample/35-use-esm-package-after-node22/README.md

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+## How this works
+
+We are relying on the [`--experimental-require-module`](https://nodejs.org/api/modules.html#loading-ecmascript-modules-using-require) NodeJS v22 flag so that we can load ESM packages using `require()`
+
+Check out the `package.json` file.
+
+## About automated tests with Jest
+
+While Jest [does not supports](https://github.com/jestjs/jest/issues/15275) the `--experimental-require-module` flag, we cannot use Jest in this project!

sample/35-use-esm-package-after-node22/nest-cli.json

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+{
+  "$schema": "https://json.schemastore.org/nest-cli",
+  "collection": "@nestjs/schematics",
+  "sourceRoot": "src",
+  "compilerOptions": {
+    "deleteOutDir": true
+  }
+}