ts-node throwing errors in module configured package with esnext/nodenext modules

[kasi1999999]

Hello ts-node community,
I am trying to put together my configuration for npm package using "type:" module and tsconfig "target": "esnext" with esm modules - "module": "NodeNext".
I would like to be able to use mocha as testing framework and ts-node as quick development support tool to run ts scripts but also to experiment in REPL.

However I came across following issues - please check my github repo

On main branch, there is working mocha runner, but broken ts-node
On workaround-broken-mocha branch, there is working ts-node (by overriding built into esm by using cjs) but broken mocha runner.

Can you please help me fix it and explain, what's wrong? Thanks.