test_runner: add support for --test-coverage-include-all

[avivkeller]

Add s a CLI option to include source files that were never loaded by the test run in the coverage
report, where they are reported as having zero coverage. Candidate files are searched for in the current working directory, and are subject to the same --test-coverage-include and --test-coverage-exclude filtering as the rest of the report.

As discussed during today's @nodejs/test_runner meeting with @ljharb and @JakobJingleheimer

[nodejs-github-bot]

Review requested:

• @nodejs/config
• @nodejs/test_runner

[codecov]

Codecov Report

❌ Patch coverage is 23.21429% with 43 lines in your changes missing coverage. Please review.
✅ Project coverage is 90.12%. Comparing base (b2a024b) to head (8a951bb).
⚠️ Report is 43 commits behind head on main.

Files with missing lines	Patch %	Lines
lib/internal/test_runner/coverage.js	12.24%	43 Missing ⚠️

Additional details and impacted files

@@            Coverage Diff             @@
##             main   #64830      +/-   ##
==========================================
- Coverage   90.15%   90.12%   -0.04%     
==========================================
  Files         744      746       +2     
  Lines      242542   242819     +277     
  Branches    45690    45741      +51     
==========================================
+ Hits       218672   218836     +164     
- Misses      15362    15463     +101     
- Partials     8508     8520      +12     

Files with missing lines	Coverage Δ
lib/internal/test_runner/runner.js	94.44% <100.00%> (+0.01%)	⬆️
lib/internal/test_runner/utils.js	66.35% <100.00%> (+0.09%)	⬆️
src/node_options.cc	76.62% <100.00%> (-0.08%)	⬇️
src/node_options.h	98.01% <100.00%> (+0.50%)	⬆️
lib/internal/test_runner/coverage.js	59.57% <12.24%> (-2.96%)	⬇️

... and 84 files with indirect coverage changes

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[nodejs-github-bot]

CI: https://ci.nodejs.org/job/node-test-pull-request/75310/