boa: skip the esm tests for node >= 14.5.0

See nodejs/node#33501
At Node.js 14.5.0, it removes the dynamic module format, so we need to
make compatible works for the new usage with esm loader.

Node.js Release PR: nodejs/node#34093

packages/boa/.eslintrc.js

@@ -193,7 +193,7 @@ module.exports = {
     "no-param-reassign": "error",
     "no-path-concat": "error",
     "no-plusplus": "error",
-    "no-process-env": "error",
+    "no-process-env": "off",
     "no-process-exit": "error",
     "no-proto": "error",
     "no-restricted-globals": "error",

packages/boa/tests/es-module-loaders/common.js

@@ -13,10 +13,18 @@ function getAbsolutePath(relativePath) {
 const FLAG = '--experimental-loader';
 const PATH_ESM_LOADER = getAbsolutePath('../../esm/loader.mjs');
 
-// See https://github.com/nodejs/node/pull/29796
-if (process.version < 'v12.11.1') {
+const [major, minor, patch] = process.version.replace('v', '').split('.');
+if (major <= '12' && minor <= '11' && patch <= '1') {
+  // See https://github.com/nodejs/node/pull/29796
   console.log(`1..0 # Skipped: Current nodejs version: ${
-    process.version} does not support \`--experimental-loader\``);
+    process.version} does not support \`--experimental-loader\`.`);
+  process.exit(0);
+}
+if (major >= '14' && minor >= '5') {
+  // https://github.com/nodejs/node/pull/33501
+  // TODO(yorkie): compatible with the new esm hooks.
+  console.log(`1..0 # Skipped: Current nodejs version ${
+    process.version} does not support dynamic module type.`);
   process.exit(0);
 }