The CommonJS loader was passing the bare filesystem path as the
`//# sourceURL` comment of type-stripped TypeScript, this leads to
two problems:

1. It reports hasSourceURL = false if the path contains any
   whitespaces as this breaks V8's magic comment parser.
2. The inspector would incorrectly report a file path verbatim as
  the script's URL.

Pass the module's file: URL as the sourceURL so the reported URL
is consistent across loaders and won't lead to an issue in
inspector clients that actually except a real URL for the
scripts.

Signed-off-by: Joyee Cheung <joyeec9h3@gmail.com>
PR-URL: #63705
Reviewed-By: Matteo Collina <matteo.collina@gmail.com>
Reviewed-By: Marco Ippolito <marcoippolito54@gmail.com>
Reviewed-By: Chengzhong Wu <legendecas@gmail.com>