Absolute windows paths are not parsed correctly when generating source map cache

[PaperStrike]

Version

v20.9.0

Platform

Microsoft Windows NT 10.0.22635.0 x64

Subsystem

module

What steps will reproduce the bug?

1. Clone and install

   git clone https://github.com/PaperStrike/node-c8-repro.git
   cd node-c8-repro
   npm ci

2. Generate coverage json file on Windows

   npm run gen-coverage

   This will generate some malformed sources like:
   
3. Verify that these malformed paths do affect some tools like using c8 with --exclude-after-remap option enabled.

   # this is c8 without --exclude-after-remap
   npm run report-coverage
   # this is c8 with --exclude-after-remap
   npm run report-coverage-failing

4. Manually modify the malformed path to file URL.
5. Verify that c8 --exclude-after-remap now works fine.

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

No response

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

The generated source map sources field should contain absolute file URLs as the document stated.

What do you see instead?

The generated source map cache contains a malformed path and breaks third-party tools.

Additional information

• This has been issued in Malformed source URLs in source map cache on Windows TypeStrong/ts-node#1769, ts-node has tried to use absolute file URLs but the change sadly breaks many others (10.8.1 regression - URL polluting relative file path TypeStrong/ts-node#1790) and was reverted.
• I guess it could be fixed by inserting a line if (path.isAbsolute(source)) return url.pathToFileURL(source).href prior to the return in

  node/lib/internal/source_map/source_map_cache.js

  Lines 254 to 258 in a1693c6

  	function sourcesToAbsolute(baseURL, data) {
  	data.sources = data.sources.map((source) => {
  	source = (data.sourceRoot || '') + source;
  	return new URL(source, baseURL).href;
  	});