fix(tailwind): use mjs template

[ineshbose]

🔗 Linked issue

resolves #2935

❓ Type of change

• 📖 Documentation (updates to the documentation or readme)
• 🐞 Bug fix (a non-breaking change that fixes an issue)
• 👌 Enhancement (improving an existing functionality)
• ✨ New feature (a non-breaking change that adds functionality)
• 🧹 Chore (updates to the build process or auxiliary tools and libraries)
• ⚠️ Breaking change (fix or feature that would cause existing functionality to change)

📚 Description

Changes the TW config template to ESM syntax (I think the reason I used CJS initially was because of the require in the plugins - those may need to be changed too).

• Let me just check on that (TODO)

Alternative would be that colors.ts is another entry point for unbuild with rollup.emitCJS as true

📝 Checklist

• I have linked an issue or discussion.
• I have updated the documentation accordingly.

[ineshbose]

Let me confirm after some testing that the PR is OK to merge! @benjamincanac

(as I mention in desc that require in ESM syntax may be another warning issue with Node 20)

[ineshbose]

OK - fixed from @nuxt/ui end on Node 22.

Tracking @nuxtjs/tailwindcss issue with workaround available meanwhile: nuxt-modules/tailwindcss#927 (comment) 👍

[benjamincanac]

Thanks @ineshbose! 😊