Ignore statements not working correctly for barrel/index files
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feature-request
- Dominant language
- JavaScript
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Description
* **Version**: v16.13.1
* **Platform**: Linux 5.10.60.1-microsoft-standard-WSL2
As the title states, I found an issue with ignore statements in barrel/index files that just re-export other modules. Coverage gets reported incorrectly and the ignore comments actually add statements to the file. Also, I think `/* c8 ignore file */` would be nice 😊

Example repo: [beyerleinf/c8-barrel-test](https://github.com/beyerleinf/c8-barrel-test) - just run `npm t` and open `coverage/index.html`.
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