module: use file: URL as sourceURL for type-stripped CommonJS

[joyeecheung]

The CommonJS loader was passing the bare filesystem path as the //# sourceURL comment of type-stripped TypeScript, this leads to two problems:

1. It reports hasSourceURL = false if the path contains any whitespaces as this breaks V8's magic comment parser.
2. The inspector would incorrectly report a file path verbatim as the script's URL.

Pass the module's file: URL as the sourceURL so the reported URL is consistent across loaders and won't lead to an issue in inspector clients that actually except a real URL for the scripts.

[nodejs-github-bot]

Review requested:

• @nodejs/loaders

[codecov]

Codecov Report

✅ All modified and coverable lines are covered by tests.
✅ Project coverage is 90.33%. Comparing base (f30139e) to head (756d141).
⚠️ Report is 1 commits behind head on main.

Additional details and impacted files

@@            Coverage Diff             @@
##             main   #63705      +/-   ##
==========================================
- Coverage   90.35%   90.33%   -0.03%     
==========================================
  Files         732      732              
  Lines      236684   236686       +2     
  Branches    44579    44593      +14     
==========================================
- Hits       213855   213809      -46     
- Misses      14544    14592      +48     
  Partials     8285     8285              

Files with missing lines	Coverage Δ
lib/internal/modules/cjs/loader.js	98.05% <100.00%> (+<0.01%)	⬆️
lib/internal/modules/typescript.js	90.69% <100.00%> (+0.04%)	⬆️

... and 36 files with indirect coverage changes

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