chore(deps-dev): Bump @rollup/plugin-commonjs from 25.0.8 to 28.0.1

Bumps [@rollup/plugin-commonjs](https://github.com/rollup/plugins/tree/HEAD/packages/commonjs) from 25.0.8 to 28.0.1.
- [Changelog](https://github.com/rollup/plugins/blob/master/packages/commonjs/CHANGELOG.md)
- [Commits](https://github.com/rollup/plugins/commits/commonjs-v28.0.1/packages/commonjs)

---
updated-dependencies:
- dependency-name: "@rollup/plugin-commonjs"
  dependency-type: direct:development
  update-type: version-update:semver-major
...

Signed-off-by: dependabot[bot] <[email protected]>

package.json

@@ -40,7 +40,7 @@
  "@nextcloud/babel-config": "^1.1.1",
  "@nextcloud/eslint-config": "^8.3.0",
  "@nextcloud/stylelint-config": "^3.0.0",
- "@rollup/plugin-commonjs": "^25.0.7",
+ "@rollup/plugin-commonjs": "^28.0.1",
  "@rollup/plugin-node-resolve": "^15.2.3",
  "@vue/tsconfig": "^0.5.0",
  "jest": "^29.7.0",