feat(babel-jest): support collecting coverage from .mts, .cts (and other) files

[domarmstrong]

Summary

nyc will only collect coverage for files that are located under cwd, and then only files with extensions listed in the extension array.

Istanbul only collects coverage from files listed in the 'extension'. option. If not provided it has a default list of .js, .cjs, .mjs, .ts, .tsx, .jsx. Any other files are ignored. As babel-jest doesn't provide the extension prop, or a way to provide it yourself, there is currently no way to collect coverage from .mts, .cts files. I've proposed adding them to the default Istanbul list. But in the same fashion that Jest removes all exclusions, it could also provide the extension of the file being transformed to allow Istanbul to collect it's coverage.

I can't think of a situation where you would want a file transformed by babel, but not to be instrumented that wouldn't already be handled by jests coverage include/exclude config.

Test plan

I've confirmed it's now possible to collect coverage from .mts files with this change. (Screenshots from use on own codebase)

Before:

After:

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• ✅ login: domarmstrong / name: Dom Armstrong (8ca879c)

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commit: 98b4f69