How to solve CommonJS ↔ ESM conversion limitations

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I'm curious about how tsup handles the CommonJS ↔ ESM conversion limitations that exist in esbuild. While esbuild has some known limitations when converting between CommonJS and ESM modules, tsup seems to handle this well.

Could you explain:

1. What specific approaches or techniques does tsup use to overcome these limitations?
2. How does tsup's implementation differ from esbuild's default behavior?
3. Are there any specific optimizations or workarounds implemented in tsup for this purpose?

This would be really helpful for understanding the internals of tsup and how it enhances esbuild's capabilities.

Thank you!