[icons] Breaking changes in icons package layout

[Janpot]

Assuming #43624 has been merged consider all or some of the following breaking changes in the next major.

• Remove ./esm/* and ./esm/*.js exports
• (To be decided) Remove commonjs (18.7MB => 6.1MB) [icons] Only ship ES modules #26310 [icons] Not able to install icons yarn add @material-ui/icons package #26240
• Remove support for top-level import ., it's a footgun, we could just disallow importing from it altogether. It would reduce package size as well to be able to remove the barrel file. (minus 2.3MB)
• Add a negative export for ./utils

  "./utils/*": null,

• Use a single type declaration file for all icons instead of one for each icon. This could also reduce install size.
• Remove the node condition once we fully support ESM [code-infra] Update package layout for better ESM support #43264

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