fix(vite-node): fix source map of inlined node_modules

[hi-ogawa]

Description

Related

• Source maps in inlined deps are off by a few lines in VS Code #5605
• fix(vite-node): Generate sourcemap for inlined deps #6041
• feat: Add deps.includeSourcemap #7095
• fix(ssrTransform): preserve line offset when transforming imports vitejs/vite#19004
• fix(ssr): hoist export to handle cyclic import better vitejs/vite#18983
• fix(coverage): exclude injected functions without mapping #7192
• transformer: vite ssrTransform oxc-project/oxc#9169

Currently ssr transform tries to preserve lines by best effort vitejs/vite#19004, but this is not guaranteed since user plugin can also change lines and also there are some not-so-edge cases ssr transform has't handle it yet (I added it as a test case).

Considering Vite SSR / module runner is also injecting source map (regardless of user code or inlined deps), I think we should allow this for Vitest / vite-node as well.

Also as an important context, preserving lines for transform is hard for the ecosystem for the following aspects:

• transformer: vite ssrTransform oxc-project/oxc#9169
  • with rolldown/oxc, we might do more transform on plain js not only ssr, but it becomes harder to preserve lines.
• fix(ssr): hoist export to handle cyclic import better vitejs/vite#18983
  • when try to preserve lines for ssr transform, it'll end up many code squashed into a single line, but that tends to break coverage tooling.

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[hi-ogawa]

Currently ssr transform doesn't preserve lines with export, so this repro fails on main.

[AriPerkkio]

I think similar change was proposed before:

• fix(vite-node): Generate sourcemap for inlined deps #6041 (comment)

We don't inline source map because it's expensive to do for every file in node modules

[hi-ogawa]

Yes, we can make it to opt-in (like #7095) if broken debugger and stacktrace for inlined deps are acceptable by default, but I'm leaning towards just aligning with Vite SSR.

[sheremet-va]

Yes, we had a discussion with the rolldown team not so long ago and decided to remove this check after all

[hi-ogawa]

New test is not running on CI due to #7558. We need to merge that first.