There's no good reason, as far as I can tell, to duplicate the functionality of the `LoopbackPort` in the unit-tests. The only difference between the implementations is that `LoopbackPort` mimics the (native) structured cloning, however that shouldn't matter here since the tests are only sending "simple" data (strings respectively arrays with numbers).
Furthermore the patch also changes `LoopbackPort` to default to using "structured cloning" and deferred invocation of the listeners, since native typed array support is now a requirement for using the PDF.js library.
The `MessageHandler` itself, and its assorted helper functions, are currently the single largest[1] piece of code in the `src/shared/util.js` file. By moving this code into its own file, `src/shared/util.js` thus becomes smaller and more manageable.