test: add test for coverage control comments

[mete0rfish]

This PR adds a comprehensive test suite for the node:coverage control comments feature within the test runner.

I noticed there wasn't a specific test that checked all coverage control comments (ignore next, disable/enable).

Also I have a couple of questions to ensure I'm following the project's guidelines:

1. I've used the term control-comments to describe the /* node:coverage */ comments. Is this the appropriate convention?
2. For this test, I created a new fixture file named coverage-control-comments.js. I want to ensure that adding the new fixture is right choice.

I appreciate your feedback😀

refs: https://nodejs.org/api/test.html#collecting-code-coverage

[nodejs-github-bot]

Review requested:

• @nodejs/test_runner

[codecov]

Codecov Report

✅ All modified and coverable lines are covered by tests.
✅ Project coverage is 89.87%. Comparing base (60a58f6) to head (6fdcdc0).
⚠️ Report is 64 commits behind head on main.

Additional details and impacted files

@@            Coverage Diff             @@
##             main   #59418      +/-   ##
==========================================
- Coverage   89.91%   89.87%   -0.05%     
==========================================
  Files         655      656       +1     
  Lines      192828   192962     +134     
  Branches    37805    37846      +41     
==========================================
+ Hits       173385   173419      +34     
- Misses      12029    12100      +71     
- Partials     7414     7443      +29     

see 50 files with indirect coverage changes

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[daeyeon]

https://github.com/nodejs/node/actions/runs/16849137704/job/47732801343?pr=59418#step:6:13

Please follow commit message guideline #3 and wrap all lines at 72 columns (except for long URLs) in the first commit message, then update the commit.

[mete0rfish]

nodejs/node/actions/runs/16849137704/job/47732801343?pr=59418#step:6:13

Please follow commit message guideline #3 and wrap all lines at 72 columns (except for long URLs) in the first commit message, then update the commit.

I read the comment and changed the commit message!

[atlowChemi]

@mete0rfish Thanks for the contribution!
The commit & PR should be prefixed with the test subsystem, as the changes are to the tests, not to the test runner itself

[github-actions]

Failed to start CI

   ⚠  No approving reviews found
   ✘  Refusing to run CI on potentially unsafe PR

https://github.com/nodejs/node/actions/runs/17046636060