feat(test): unit tests for @nuxt/builder

[clarkdo]

No description provided.

[codecov-io]

Codecov Report

Merging #4834 into dev will increase coverage by 1.12%.
The diff coverage is 100%.

@@            Coverage Diff             @@
##              dev    #4834      +/-   ##
==========================================
+ Coverage   91.71%   92.84%   +1.12%     
==========================================
  Files          73       73              
  Lines        2415     2419       +4     
  Branches      594      594              
==========================================
+ Hits         2215     2246      +31     
+ Misses        182      158      -24     
+ Partials       18       15       -3

Impacted Files	Coverage Δ
packages/builder/src/builder.js	100% <100%> (+11.01%)	⬆️
packages/vue-renderer/src/renderer.js	94.56% <0%> (-1.09%)	⬇️
packages/builder/src/ignore.js	100% <0%> (+15%)	⬆️

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