Bump rollup-plugin-istanbul from 2.0.1 to 3.0.0 (#32646)

Bump rollup-plugin-istanbul from 2.0.1 to 3.0.0 (#32646)

Bumps [rollup-plugin-istanbul](https://github.com/artberri/rollup-plugin-istanbul) from 2.0.1 to 3.0.0.
- [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/v2.0.1...v3.0.0)

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