fix(js): improve @nx/js/typescript plugin check for buildable libraries (#32405)

## Current Behavior

The `@nx/js/typescript` plugin exhibits the following wrong behaviors
when it comes to determining whether a project is buildable:

- Having a custom conditional export other than `development` pointing
to a source file means the project is not buildable
- Having any conditional export pointing to source files means the
project is not buildable
- It falls back to check against included files when `outDir` is defined

The above creates issues where some buildable libraries are not
identified.

## Expected Behavior

The `@nx/js/typescript` plugin should behave as follows (simplified)
when it comes to determining whether a project is buildable:

- If `outFile` is defined:
- If the `.` entry point is defined and it's pointing to the `outFile`
or any of its conditional exports are pointing to the `outFile`, it's
buildable
- If `exports` is not defined and `main` or `module` are defined and
pointing to the `outFile`, it's buildable
  - Otherwise, it's not buildable
- Otherwise, if `outDir` is defined:
- If the `.` entry point is defined and it's pointing to a path
contained in the `outDir` or any of its conditional exports are pointing
to a path contained in the `outDir`, it's buildable
- If `exports` is not defined and `main` or `module` are defined and
pointing to a path contained in the `outDir`, it's buildable
  - Otherwise, it's not buildable
- Otherwise (no `outFile` and no `outDir`):
- If the `.` entry point is defined and it's pointing to a path not
matched by the `files` or `include` patterns or any of its conditional
exports are pointing to a path not matched by the `files` or `include`
patterns, it's buildable
- If `exports` is not defined and `main` or `module` are defined and
pointing to a path not matched by the `files` or `include` patterns,
it's buildable
  - Otherwise, it's not buildable

The above also ensures that custom conditional exports are not a factor,
given that all that is needed is that at least one conditional export is
deemed non-buildable.

## Related Issue(s)

Fixes #32116
Fixes #32290

(cherry picked from commit 4bf937e)

Author: leosvelperez

packages/js/src/plugins/typescript/plugin.spec.ts

@@ -6064,7 +6064,7 @@ describe(`Plugin: ${PLUGIN_NAME}`, () => {
       await applyFilesToTempFsAndContext(tempFs, context, {
         'libs/my-lib/tsconfig.json': '{}',
         'libs/my-lib/tsconfig.lib.json': JSON.stringify({
-          compilerOptions: { outDir: 'build' },
+          compilerOptions: {},
           include: ['lib/**/*.ts'],
         }),
         'libs/my-lib/package.json': JSON.stringify({
@@ -6094,7 +6094,7 @@ describe(`Plugin: ${PLUGIN_NAME}`, () => {
       await applyFilesToTempFsAndContext(tempFs, context, {
         'libs/my-lib/tsconfig.json': '{}',
         'libs/my-lib/tsconfig.lib.json': JSON.stringify({
-          compilerOptions: { outDir: 'build' },
+          compilerOptions: {},
           include: ['lib/**/*.ts'],
         }),
         'libs/my-lib/package.json': JSON.stringify({
@@ -6150,7 +6150,19 @@ describe(`Plugin: ${PLUGIN_NAME}`, () => {
                     "cwd": "libs/my-lib",
                   },
                   "outputs": [
-                    "{projectRoot}/build",
+                    "{projectRoot}/**/*.js",
+                    "{projectRoot}/**/*.cjs",
+                    "{projectRoot}/**/*.mjs",
+                    "{projectRoot}/**/*.jsx",
+                    "{projectRoot}/**/*.js.map",
+                    "{projectRoot}/**/*.jsx.map",
+                    "{projectRoot}/**/*.d.ts",
+                    "{projectRoot}/**/*.d.cts",
+                    "{projectRoot}/**/*.d.mts",
+                    "{projectRoot}/**/*.d.ts.map",
+                    "{projectRoot}/**/*.d.cts.map",
+                    "{projectRoot}/**/*.d.mts.map",
+                    "{projectRoot}/tsconfig.lib.tsbuildinfo",
                   ],
                   "syncGenerators": [
                     "@nx/js:typescript-sync",