refactor: improve esm harmony dependencies structure

[shulaoda]

Summary

Related to #7422

This job is a bit large, and I have temporarily managed dependencies that already have loc. I need to evaluate whether the current approach is acceptable.

Checklist

• Tests updated (or not required).
• Documentation updated (or not required).

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[shulaoda]

The DependencyLocation in webpack is as follows. At present, I have only considered RealDependencyLocation because I have not encountered the situation of SyntheticDependencyLocation yet, and it seems that this can be considered to be ignored.

/**
 * @typedef {object} RealDependencyLocation
 * @property {SourcePosition} start
 * @property {SourcePosition=} end
 * @property {number=} index
 */

/**
 * @typedef {object} SyntheticDependencyLocation
 * @property {string} name
 * @property {number=} index
 */

/** @typedef {SyntheticDependencyLocation | RealDependencyLocation} DependencyLocation */

[shulaoda]

@h-a-n-a cc

[h-a-n-a]

Looks good to me. Would you please also list some milestones and designs for this refactor?
You can also turn the issue into a tracking issue just to see this refactor as a whole in a bigger picture.