♻️ Move emit-only options from tsconfig.json to tsconfig.build.json

- Build-only options (target, declaration*, sourceMap, outDir) live in the
  build config where they belong
- Drop redundant options (composite: false is the default;
  allowSyntheticDefaultImports is implied by esModuleInterop; resolveJsonModule
  is unused)
- Drop lib override to inherit es2025+ libs from @tsconfig/node26
- Add explicit include to tsconfig.build.json (include is not inherited via
  extends, only exclude was carrying the file selection by accident)

tsconfig.json

@@ -5,17 +5,8 @@
     ],
     "compilerOptions": {
         "noEmit": true,
-        "target": "es2024",
-        "lib": ["es2024"],
-        "verbatimModuleSyntax": true,
         "allowImportingTsExtensions": true,
-        "declaration": true,
-        "declarationMap": true,
-        "sourceMap": true,
-        "outDir": "dist",
-        "allowSyntheticDefaultImports": true,
-        "resolveJsonModule": true,
-        "composite": false
+        "verbatimModuleSyntax": true
     },
     "include": ["src"]
 }