feat: respect node:coverage comments

[isaacs]

This respects the node:coverage comments as used by the node:test coverage reporter.

• node:coverage disable -> c8 ignore start
• node:coverage enable -> c8 ignore stop
• node:coverage ignore next -> c8 ignore ignore next
• node:coverage ignore next N -> c8 ignore ignore next N

[SimenB]

https://github.com/istanbuljs/v8-to-istanbul/releases/tag/v9.3.0