`loader` option in the `application` builder does not work for *.css files.

### Command

build, serve

### Is this a regression?

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

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

_No response_

### Description

When trying to import a *.css file inside a *.ts with the following syntax:
```ts
import './my-styles.css';
```
The built css file is never loaded into the application.
I was pointed out in https://github.com/angular/angular-cli/issues/27414 that I should use the new `loader` however that does not seem to work.

`angular.json`:
```json
"loader": {
".css": "file"
}
```

`ng serve` output:

This would be useful in order to support third party libraries that use this kind of imports like `monaco-editor`.

Vite already handles this when we run `ng serve --prebundle=true` and it works when a library uses this imports, but it does not work with `ng build` or `ng serve --prebundle=false`.
Also esbuild is able to handle the import (https://esbuild.github.io/content-types/#css-from-js) and generate a css bundle for all the css imports that it finds in a entry point, for example I can see it generating a `main.css` file:
However, the css bundle outputted to the ./dist/** folder it is never loaded onto the app.

### Minimal Reproduction

ng new my-app
cd ./my-app

Create a *.css file called "import-styles.css"
Import the file above into the main.ts or other *.ts file of the app.

ng serve

### Exception or Error

_No response_

### Your Environment

```text
_ _ ____ _ ___
/ \ _ __ __ _ _ _| | __ _ _ __ / ___| | |_ _|
/ △ \ | '_ \ / _` | | | | |/ _` | '__| | | | | | |
/ ___ \| | | | (_| | |_| | | (_| | | | |___| |___ | |
/_/ \_\_| |_|\__, |\__,_|_|\__,_|_| \____|_____|___|
|___/

Angular CLI: 17.3.3
Node: 20.11.1
Package Manager: npm 10.2.4
OS: win32 x64

Angular: 17.3.3
... animations, cli, common, compiler, compiler-cli, core, forms
... platform-browser, platform-browser-dynamic, router

Package Version
---------------------------------------------------------
@angular-devkit/architect 0.1703.3
@angular-devkit/build-angular 17.3.3
@angular-devkit/core 17.3.3
@angular-devkit/schematics 17.3.3
@schematics/angular 17.3.3
rxjs 7.8.1
typescript 5.4.4
zone.js 0.14.4
```

### Anything else relevant?

_No response_

Tái hiện vấn đề từ ví dụ tối giản bằng cách sử dụng angular.json, main.ts, ng build và ng serve với thiết lập .css loader. Bắt đầu bằng cách theo dõi cách application builder xử lý CSS được import từ TypeScript, sau đó xác minh rằng CSS được tạo ra được ứng dụng đang được serve tải vào và hành vi nhất quán ở cả chế độ build lẫn serve.

Do mô hình lập chỉ mục viết ra từ nội dung của issue.