perf: Improve performance by caching the isUsingTranspiler function

[igeligel]

What this PR is doing?

We are memoizing the isUsingTranspiler. File reads are not great in large mono repositories. Where I work this is a bottleneck. Specifically for directories with a large number of files this can blow up the time a lot.

This PR also fixes a minor bug. The function took the context and computed the directory like const dir = context.filename ?? context.getFilename();.

The problem is that this is passing the file name instead of the expected directory to findUp. This is also fixed in this PR. I have added tests as well.

Benchmarks

Gist: https://gist.github.com/igeligel/af1961949a79d91e4855fc017b1d75ef

Repo	Before mean (s)	After mean (s)	Change
electron-react-boilerplate	0.0316	0.0238	~25% faster
handlebars.js	0.462	0.319	~31% faster
jquery	1.089	0.841	~23% faster
pixi.js	2.284	1.451	~36% faster
bootstrap	0.609	0.558	~8% faster
preact	0.00689	0.00550	~20% faster
aframe	8.070	7.562	~6% faster
create-react-app	2.685	2.658	~1% faster

[amilajack]

thanks for this, happy to merge after fixing merge conflicts