Add #cpp_heap_allocated directive, deprecate #cpp_value - #145

Node.js 20 is deprecated. The following actions target Node.js 20 but are being forced to run on Node.js 24: actions/checkout@v3, ilammy/msvc-dev-cmd@v1, jdx/mise-action@v3. For more information see: https://github.blog/changelog/2025-09-19-deprecation-of-node-20-on-github-actions-runners/