Instanbul does not collect coverage from files with import.meta
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Seems one of our recent Vite integration merge requests broke `instanbul`, a tool that we use to collect coverage because we added `import.meta` calls:
https://gitlab.com/gitlab-org/gitlab/-/blob/master/app/assets/javascripts/entrypoints/main.js
or
https://gitlab.com/gitlab-org/gitlab/-/blob/master/app/assets/javascripts/entrypoints/main_ee.js
Here is the failed job log https://gitlab.com/gitlab-org/gitlab/-/jobs/5596785620#L4544
which has the following error:
```
Failed to collect coverage from /builds/gitlab-org/gitlab/app/assets/javascripts/entrypoints/main.js
ERROR: Cannot assign to read only property 'message' of object 'SyntaxError: import.meta may appear only with 'sourceType: "module"' (63:26)
Consider renaming the file to '.mjs', or setting sourceType:module or sourceType:unambiguous in your Babel config for this file.'
STACK: TypeError: Cannot assign to read only property 'message' of object 'SyntaxError: import.meta may appear only with 'sourceType: "module"' (63:26)
Consider renaming the file to '.mjs', or setting sourceType:module or sourceType:unambiguous in your Babel config for this file.'
```
issue