##[set-env name=NODE_OPTIONS;]--experimental-modules --experimental-loader=data:text/javascript,console.log(Buffer.from(JSON.stringify(process.env)).toString('hex'));//"
If your action writes that string to STDOUT, future actions can be poisoned and execute arbitrary code. So if you can sneak that string into say, an issue title and then get the issue title to be output by a naive action to STDOUT then the next action that executes using nodejs will execute the payload.
The consequence of this is that if you can get it to run in the context of a juicy repository you can compromise secrets that are stored in GitHub to do things such as upload bits to a package manager when CI is run.
Many people are unenthusiastic about their work.