bazel test: Generate JUnit XML reports for FAILED TO BUILD test targets

### Description of the feature request:

Currently, when running `bazel test`, JUnit XML reports are only generated for tests that compiled successfully but failed during execution. However, no XML reports are generated for targets that fail during the build phase (`FAILED TO BUILD`).

This makes it challenging to track and analyze build failures in CI systems that rely on JUnit XML reports for test result aggregation and visualization,

## Current Behavior
When a test target fails to build:

```bash
FAILED: Build did NOT complete successfully
//xla/service/gpu/runtime:dynamic_slice_thunk_test_gpu_v100 FAILED TO BUILD
```
No XML report is generated.

## Proposed Behavior
- Generate XML reports for `FAILED TO BUILD` targets.
- Include build error messages in the XML report.
- Treat build failures in the testing phase as test failures with appropriate error classification.

```xml

[Build error details]

```

### Which category does this issue belong to?

CLI, Core

### What underlying problem are you trying to solve with this feature?

CI systems miss test build failures in their test reports because no XML is generated for `FAILED TO BUILD` cases.
For now, we've had to implement custom scripts to generate XML reports for build failures.

### Which operating system are you running Bazel on?

Ubuntu 22.04.3

### What is the output of `bazel info release`?

release 6.5.0

### If `bazel info release` returns `development version` or `(@non-git)`, tell us how you built Bazel.

_No response_

### What's the output of `git remote get-url origin; git rev-parse HEAD` ?

```text
Internal; cannot provide
```

### Have you found anything relevant by searching the web?

N/A

### Any other information, logs, or outputs that you want to share?

Our current workaround:

```
detailed_error=$(echo "$bazel_output" | awk '
/error:/ { p=1 }
/FAILED: Build did NOT complete successfully/ { exit }
p { print }
' || true)

# Create an XML report for the build failure
cat < "$report_dir/$xml_filename"

Build target $failed_target failed to build.

Build error:
$(echo "$detailed_error" | sed 's/&/\&/g; s//\>/g; s/"/\"/g; s/'"'"'/\'/g')

EOF
```

Start by tracing Bazel's existing JUnit XML generation for execution failures and the handling of `FAILED TO BUILD` targets during `bazel test`. Compare the current reports with the proposed XML and verify that build diagnostics are represented as errors for each failed target.

Written by the indexing model from the issue text.