build(deps-dev): bump @rollup/plugin-commonjs from 26.0.1 to 28.0.0

Bumps [@rollup/plugin-commonjs](https://github.com/rollup/plugins/tree/HEAD/packages/commonjs) from 26.0.1 to 28.0.0.
- [Changelog](https://github.com/rollup/plugins/blob/master/packages/commonjs/CHANGELOG.md)
- [Commits](https://github.com/rollup/plugins/commits/commonjs-v28.0.0/packages/commonjs)

---
updated-dependencies:
- dependency-name: "@rollup/plugin-commonjs"
  dependency-type: direct:development
  update-type: version-update:semver-major
...

Signed-off-by: dependabot[bot] <[email protected]>