v8 test coverage in jest is incorrect when upgrading to 20.10.0

Version

20.10.0

Platform

Macbook Pro M1/M2 / Ubuntu 22.04 x64 (GitHub runner)

Subsystem

V8

What steps will reproduce the bug?

See https://github.com/jestjs/jest/issues/14766

How often does it reproduce? Is there a required condition?

Found a consistent repro, but initially it was flaky because of the order jest was running tests.

What is the expected behavior? Why is that the expected behavior?

20.9.0 just works
20.10.0 fails

So this is a regression.

What do you see instead?

Coverage information is wrong in jest, unclear why, but based what we know Node is the place where this will most likely be fixed.

Additional information

Based on https://nodejs.org/en/blog/release/v20.10.0, cc @joyeecheung as you might be interested/know what's wrong.

Based on https://github.com/jestjs/jest/issues/14764, cc @kwmhp as you experienced the same problem as us, and figure out the version upgrade is what triggers it.

Start with the linked Jest reproductions and compare coverage behavior between Node 20.9.0 and 20.10.0 on the listed MacBook and Ubuntu platforms. Read the Node v20.10.0 release notes and determine whether the regression reproduces in Node itself; done means coverage output is correct under the reported test-order condition.