[nodejs/node] Backport Node SEA to v24.x

### ROOT CAUSE The issue arises because PR #61167 was only partially backported to Node.js 24 (v24.14.0). The `--build-sea` flag and ESM entrypoints support were not included in the backport, which led to downstream tools like `tsdown` being unable to utilize these features. ### CODE FIX To resolve this issue, we need to backport the remaining SEA features to Node.js 24.x. Specifically, we need to include the `--build-sea` flag and ESM entrypoints support. 1. **Clone the Node.js repository:**

sh
   git clone https://github.com/nodejs/node.git
   cd node
   


2. **Checkout the v24.x branch:**
   
sh
   git checkout v24.x
   


3. **Apply the patch from PR #61167:**
   
sh
   git cherry-pick 
   

   Replace `` with the actual commit hash from PR #61167 that introduced the `--build-sea` flag.

4. **Apply the patch for ESM entrypoints support:**
   
sh
   git cherry-pick 
   

   Replace `` with the actual commit hash from the PR that introduced ESM entrypoints support.

5. **Build Node.js:**
   
sh
   ./configure
   make -j$(nproc)
   


6. **Test the backported features:**
   Ensure that the `--build-sea` flag and ESM entrypoints work as expected.

7. **Create a pull request to the Node.js repository:**
   Submit a pull request to the Node.js repository with the backported changes.

By following these steps, we can successfully backport the remaining SEA features to Node.js 24.x, ensuring that downstream tools like `tsdown` can utilize these features.