fix(@angular/build): preserve coverage ignore comments in development

When script optimization is disabled, set esbuild `legalComments` to 'inline'
to prevent it from moving ignore comments to the end of the file. This ensures
that coverage tools (like Istanbul and V8) can find the comments in place
and correctly associate them with the code they are supposed to ignore.

Author: clydin

packages/angular/build/src/tools/esbuild/application-code-bundle.ts

@@ -626,7 +626,7 @@ function getEsBuildCommonOptions(options: NormalizedApplicationBuildOptions): Bu
     conditions,
     resolveExtensions: ['.ts', '.tsx', '.mjs', '.js', '.cjs'],
     metafile: true,
-    legalComments: options.extractLicenses ? 'none' : 'eof',
+    legalComments: options.extractLicenses ? 'none' : (optimizationOptions.scripts ? 'eof' : 'inline'),
     logLevel: options.verbose && !jsonLogs ? 'debug' : 'silent',
     minifyIdentifiers: optimizationOptions.scripts && allowMangle,
     minifySyntax: optimizationOptions.scripts,