Backport Node SEA to v24.x

[sxzz]

What is the problem this feature will solve?

PR #61167 was only partially backported to Node.js 24 (v24.14.0). The --build-sea flag and ESM entrypoints support are missing from v24.x. Downstream tools like tsdown rely on these features.

Ref: #61167 (comment)

What is the feature you are proposing to solve the problem?

Backport the remaining SEA features to v24.x, specifically:

• --build-sea flag for generating SEA directly with the Node.js binary sea: generate single executable directly with Node.js binary #61167
• ESM entrypoints support for SEA sea: support ESM entry point in SEA #61813

What alternatives have you considered?

Requiring users to use Node.js v25.7.0+, but v24.x is the current LTS line and many users cannot upgrade.

[ranjuhasankhan]

ok