feat!: introduce nestjs-sqs v3

[ssut]

• BREAKING: Drop support for Node.js v16, as it is at EoL and pnpm v9 requires Node >=18.
• Use Biome instead of ESLint/Prettier for the lint and format options.
• Replace Jest with Vitest.
• Add vscode settings to git.
• Use sqs-consumer@11 (reason).

[ssut]

This PR, the v3 release, will be out within around 2 days for more testing and to refine the codebase (structure, etc).

By the way, I’m not sure if v3.0.0 release should include PR #81 as I haven’t deeply tested it yet.