Bump rollup-plugin-istanbul from 3.0.0 to 4.0.0 (#37446)

Bump rollup-plugin-istanbul from 3.0.0 to 4.0.0 (#37446)

Bumps [rollup-plugin-istanbul](https://github.com/artberri/rollup-plugin-istanbul) from 3.0.0 to 4.0.0.
- [Release notes](https://github.com/artberri/rollup-plugin-istanbul/releases)
- [Changelog](https://github.com/artberri/rollup-plugin-istanbul/blob/main/CHANGELOG.md)
- [Commits](https://github.com/artberri/rollup-plugin-istanbul/compare/v3.0.0...v4.0.0)

---
updated-dependencies:
- dependency-name: rollup-plugin-istanbul
  dependency-type: direct:development
  update-type: version-update:semver-major
...

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