This reference guide shows how to configure a TypeScript Node.js project to work and compile to to native ESM.
CommonJS module system was introduced by the Node.js developers due to the lack of the notion of "modules" in the original JavaScript (ECMAScript) language specification at that time. However, nowadays, ECMAScript has a standard module system called ESM — ECMAScript Modules, which is a part of the accepted standard. This way CommonJS could be considered vendor-specific and obsolete/legacy. Hopefully, TypeScript ecosystem now supports the "new" standard.
So the key benefits are: