refactor: use ESM exports in ReactNativeViewConfigRegistry (#27508)

## Summary

When transpiling `react-native` with `swc` this file caused some trouble
as it mixes ESM and CJS import/export syntax. This PR addresses this by
converting CJS exports to ESM exports. As
`ReactNativeViewConfigRegistry` is synced from `react` to `react-native`
repository, it's required to make the change here. I've also aligned the
mock of `ReactNativeViewConfigRegistry` to reflect current
implementation.

Related PR in `react-native`:
https://github.com/facebook/react-native/pull/40787