fix(coverage): in-source test cases excluded

[AriPerkkio]

Description

• Exclude in-source tests' if (import.meta.vitest) contents from coverage
• Applied to Istanbul and AST-aware V8 only
  • the old V8 would require hacky solutions and is being deprecated soon so leaving it out of scope

Before-after:

Please don't delete this checklist! Before submitting the PR, please make sure you do the following:

• It's really useful if your PR references an issue where it is discussed ahead of time. If the feature is substantial or introduces breaking changes without a discussion, PR might be closed.
• Ideally, include a test that fails without this PR but passes with it.
• Please, don't make changes to pnpm-lock.yaml unless you introduce a new test example.

Tests

• Run the tests with pnpm test:ci.

Documentation

• If you introduce new functionality, document it. You can run documentation with pnpm run docs command.

Changesets

• Changes in changelog are generated from PR name. Please, make sure that it explains your changes in an understandable manner. Please, prefix changeset messages with feat:, fix:, perf:, docs:, or chore:.

[netlify]

✅ Deploy Preview for vitest-dev ready!

Built without sensitive environment variables

Name	Link
🔨 Latest commit	a905f42
🔍 Latest deploy log	https://app.netlify.com/projects/vitest-dev/deploys/683ab4975c697c0008148c9b
😎 Deploy Preview	https://deploy-preview-7985--vitest-dev.netlify.app
📱 Preview on mobile	Toggle QR Code... Use your smartphone camera to open QR code link.

---

To edit notification comments on pull requests, go to your Netlify project configuration.