Tests don't run in Angular 16 using Jasmine/Karma

### Command

test

### Is this a regression?

- [X] Yes, this behavior used to work in the previous version

### The previous version in which this bug was not present was

15

### Description

The project compiles well, and the tests worked in version 15 of Angular. After running `ng test` I am receiving the following error:

`ng-virtual-main.js!=!data:text/javascript;base64 ...Unknown string like token - Error: Module build failed (from ./node_modules/@ngtools/webpack/src/ivy/index.js): ...Unknown string like token s missing from the TypeScript compilation. Please make sure it is in your tsconfig via the 'files' or 'include' property.`

### Minimal Reproduction

After running `ng test` I am receiving the following error:

`ng-virtual-main.js!=!data:text/javascript;base64 ...Unknown string like token - Error: Module build failed (from ./node_modules/@ngtools/webpack/src/ivy/index.js): ...Unknown string like token s missing from the TypeScript compilation. Please make sure it is in your tsconfig via the 'files' or 'include' property.`

### Exception or Error

```text
`ng-virtual-main.js!=!data:text/javascript;base64 ...Unkown string like token - Error: Module build failed (from ./node_modules/@ngtools/webpack/src/ivy/index.js): ...Unkown string like token s missing from the TypeScript compilation. Please make sure it is in your tsconfig via the 'files' or 'include' property.`
```

### Your Environment

```text
npm ls @ngtools/webpack

`└─┬ @angular-devkit/build-angular@16.2.4
└── @ngtools/webpack@16.2.4`

ng version

`Angular CLI: 16.2.4
Node: 18.15.0
Package Manager: npm 9.5.0
OS: linux x64

Angular: 16.2.7
... animations, common, compiler, compiler-cli, core, forms
... platform-browser, platform-browser-dynamic, router

Package Version
--------------------------------------------------------------
@angular-devkit/architect 0.1602.4
@angular-devkit/build-angular 16.2.4
@angular-devkit/core 16.2.4
@angular-devkit/schematics 16.2.4
@angular/cdk 16.2.6
@angular/cli 16.2.4
@angular/material 16.2.6
@angular/material-date-fns-adapter 16.2.6
@schematics/angular 16.2.4
rxjs 7.5.7
typescript 4.9.3
zone.js 0.13.3
`
```

### Anything else relevant?

_No response_

Reproduce el fallo con `ng test` usando las versiones de Angular CLI, Node y TypeScript indicadas en el issue. Empieza examinando `@ngtools/webpack/src/ivy/index.js` y la configuración `tsconfig` del proyecto; se considera completado cuando las pruebas de Angular 16 se ejecutan sin el error reportado de token desconocido o de compilación faltante.

Escrito por el modelo de indexación a partir del texto del issue.