build(deps-dev): bump @rollup/plugin-commonjs from 26.0.1 to 28.0.0

Bumps [@rollup/plugin-commonjs](https://github.com/rollup/plugins/tree/HEAD/packages/commonjs) from 26.0.1 to 28.0.0.
- [Changelog](https://github.com/rollup/plugins/blob/master/packages/commonjs/CHANGELOG.md)
- [Commits](https://github.com/rollup/plugins/commits/commonjs-v28.0.0/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

@@ -82,7 +82,7 @@
     "@emotion/styled": "^11.13.0",
     "@mui/material": "^6.1.2",
     "@rollup/plugin-alias": "^5.1.1",
-    "@rollup/plugin-commonjs": "^26.0.1",
+    "@rollup/plugin-commonjs": "^28.0.0",
     "@rollup/plugin-node-resolve": "^15.3.0",
     "@rollup/plugin-replace": "^5.0.7",
     "@swc/core": "^1.7.26",