[feat] `report-unused-ignore-directives`

### inspired by
`eslint` `--report-unused-disable-directives`

- No error when
```
// eslint-disable-next-line foobar
BAD_CODE_WITH_FOOBAR_PROBLEM
```

- Report error when

```
// eslint-disable-next-line foobar
GOOD_CODE_WITHOUT_FOOBAR_PROBLEM
```

### feat
`report-unused-ignore-directive`

- No error when
```
/* c8 ignore next */
NOT_REPRODUCIBLE_CODE
```

- Report error when

```
/* c8 ignore next */
REPRODUCIBLE_CODE
```