Vitest coverage issue `vite:import-analysis` error `Pre-transform error: Failed to resolve import "#/util" from "src/app/app.ts". Does the file exist?`

### 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

vitest@4.0.8

### Description

I'm not sure if this issue is an issue with Vitest, or the Angular CLI integration with Vitest. I put the issue here, because I have no idea how to reproduce this issue without Angular at the moment.

The issue is that when using `tsconfig.json` property `paths` and running browser tests with coverage, these `paths` will not used when Vitest tries to read coverage from source maps. The requirement seems to be that a shared chunk exists (`import './app'` in the repro steps).

This results in errors during coverage generation, but tests do not crash. The errors come from Vite's dev server pre transforming original `.ts` files referenced in source-maps.

**Requirements**
- Using `paths` in `tsconfig.json`
- Angular CLI + `eslint` creates a shared chunk that has the `paths` in it's sourcemap
- Vitest with `browsers` + `coverage` + `coverageInclude`
- Vitest `v4.1.0+`

### Minimal Reproduction

1. Init Angular project & install vitest coverage & browser packages
```
npx @angular/cli@21.1.5 new ng21.1.5 -s -t --style css --no-ssr --ai-config none
npm i -E -D vitest@4.1.0 @vitest/browser-playwright@4.1.0 @vitest/coverage-v8@4.1.0 playwright
```
2. Add `src/app/util.ts` file
```ts
export const greet = 'Hello';
```
3. Add a path alias to util file
```json
{
"compilerOptions": {
"paths": {
"#/util": ["./src/app/util.ts"]
}
}
}
```
4. Make `App` (`app.ts`) use value from `util.ts`
```ts
import { greet } from '#/util';
// ...
export class App {
protected readonly title = signal(greet);
}
```
5. Add import to `app.ts` from `app.config.ts`
```ts
import './app';
```
6. Run tests with browser, coverage & coverage include
```
npx ng test --no-watch --browsers chromium --coverage --coverage-include src/app/**/*.ts
```

### Exception or Error

```text
There's logged errors for every file that uses the path alias, which in our project is most of them (e.g. `import { shared } from '#/core';`).

00:02:12 [vite] (client) Pre-transform error: Failed to resolve import "#/util" from "src/app/app.ts". Does the file exist?
Plugin: vite:import-analysis
File: C:/Users/foo/repro/src/app/app.ts:3:22
11 | import { Component, signal } from "@angular/core";
12 | import { RouterOutlet } from "@angular/router";
13 | import { greet } from "#/util";
| ^
14 | export let App = class {
15 | title = signal(greet);
```

### Your Environment

```text
I've tried with `@angular/build` + `@angular/cli` at several versions, including `21.1.x` and `21.2.x`. Downgrading `vitest` to `4.0.8` fixes the issue, but `vitest@4.1.0` and `4.1.2` both failed.

----------------------------------------

Angular CLI : 21.2.5
Angular : 21.2.6
Node.js : 25.8.2 (Unsupported)
Package Manager : npm 11.11.1
Operating System : win32 x64

┌───────────────────────────┬───────────────────┬───────────────────┐
│ Package │ Installed Version │ Requested Version │
├───────────────────────────┼───────────────────┼───────────────────┤
│ @angular/build │ 21.2.5 │ ^21.1.5 │
│ @angular/cli │ 21.2.5 │ ^21.1.5 │
│ @angular/common │ 21.2.6 │ ^21.1.0 │
│ @angular/compiler │ 21.2.6 │ ^21.1.0 │
│ @angular/compiler-cli │ 21.2.6 │ ^21.1.0 │
│ @angular/core │ 21.2.6 │ ^21.1.0 │
│ @angular/forms │ 21.2.6 │ ^21.1.0 │
│ @angular/platform-browser │ 21.2.6 │ ^21.1.0 │
│ @angular/router │ 21.2.6 │ ^21.1.0 │
│ rxjs │ 7.8.2 │ ~7.8.0 │
│ typescript │ 5.9.3 │ ~5.9.2 │
│ vitest │ 4.1.0 │ 4.1.0 │
└───────────────────────────┴───────────────────┴───────────────────┘
```

### Anything else relevant?

Does not seem to be OS specific. The issue is on GitHub Actions on Ubuntu, and locally on Windows.

Bắt đầu bằng cách tái hiện lỗi với dự án Angular được liệt kê, alias đường dẫn trong tsconfig.json, import trong src/app/app.ts và lệnh ng test, đồng thời so sánh Vitest 4.1.0 với 4.0.8. Theo dõi quá trình tạo coverage và xử lý source map khi chunk app dùng chung tham chiếu đến alias. Hoàn tất khi coverage trên trình duyệt hoàn thành mà không có lỗi vite:import-analysis trong khi alias được phân giải.

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