feat: support SASS modern api

[ygj6]

Description

Relate: #7116, #6734
FYI, I made a simple attempt to support SASS modern API, and here's what I can offer.

• Since sass v1.45.0 was released, it has a new set of modern JS APIs. The new API is incompatible with the old one, so this is a breaking change.
• We can still use the old API and consider adding options like Modern api webpack-contrib/sass-loader#1012 to let the user choose api. When I tried to do this, I found that I couldn't get sass to correctly parse @use and @import in the stylesheet. Since we do not have prev in the new importer API, see also Option to use the DartVM executable rather than the pure-js version of dart-sass. webpack-contrib/sass-loader#774 (comment)
  Provide access to the containing stylesheet's URL for some loads sass/sass#3247

I'm not sure what to do next, whether to continue offering the api options as I did in my attempt or wait for the stabilization of the sass modern api? Your constructive comments are welcome.

Additional context

---

What is the purpose of this pull request?

• Bug fix
• New Feature
• Documentation update
• Other

Before submitting the PR, please make sure you do the following

• Read the Contributing Guidelines.
• Read the Pull Request Guidelines and follow the Commit Convention.
• Check that there isn't already a PR that solves the problem the same way to avoid creating a duplicate.
• Provide a description in this PR that addresses what the PR is solving, or reference the issue that it solves (e.g. fixes #123).
• Ideally, include relevant tests that fail without this PR but pass with it.

[bluwy]

We discussed this in the last team meeting. We're good with creating a new option to choose between legacy and modern approaches, but regarding

• I found that I couldn't get sass to correctly parse @use and @import in the stylesheet. Since we do not have prev in the new importer API, see also Option to use the DartVM executable rather than the pure-js version of dart-sass. webpack-contrib/sass-loader#774 (comment)
  Provide access to the containing stylesheet's URL for some loads sass/sass#3247

We would probably need the prev to have feature parity with the legacy approach. Looks like the issue linked is still open 😬

If there's a way around it however, we're happy to move forward with this if you're up to continuing this PR. Thanks for the first push to bring this on the table!

[bluwy]

Looks like there's recent activity for sass/sass#3247 so that might be resolved soon. @ygj6 would you like to continue working on this soon? Feel free to close it too if not and we can track the progress at #7116

[danieka]

@bluwy I'm very motivated to get this PR, or something like this, merged. We're using Vuetify, which in turn uses SASS, which is really slow. Can I help out with this PR? Is it too outdated to be able to merge? Would a contribution be welcome? I can't guarantee I'll get it done, but would like to take a crack at it.

[bluwy]

@danieka feel free to open a new PR! We can then take a look at it.