Empty - dummy sourcemap generation of components with setup directive

### Related plugins

- [X] [plugin-vue](https://github.com/vitejs/vite-plugin-vue/tree/main/packages/plugin-vue)

- [ ] [plugin-vue-jsx](https://github.com/vitejs/vite-plugin-vue/tree/main/packages/plugin-vue-jsx)


### Describe the bug

I am using setup directive on SFCs which composes other components with module imports, and I generate builds with vite with sourcemaps enabled.

What I expect is to have sourcemaps generated for all the components I have in the project.

What happening is, vite ignores to generate sourcemaps for some components, depending on the content in the script tag with the `setup` directive. Inside the pages folder of the reproduction URL, there are various examples of single file components failing and succeeding generating sourcemaps.

### Reproduction

https://stackblitz.com/edit/vitejs-vite-1qo3gs?file=README.md&view=editor

### Steps to reproduce

- Run `pnpm build` to generate the dist folder.
- Run `pnpm test` to test the generated sourcemaps.
- Inspect the `SourcemapFails-xxx.js.map` files under `dist/assets` folder manually.

> ℹ️  Stackblitz starter script on reproduction URL already runs both scripts.

### System Info

```shell
*System info of the stackblitz env*

System:
    OS: Linux 5.0 undefined
    CPU: (8) x64 Intel(R) Core(TM) i9-9880H CPU @ 2.30GHz
    Memory: 0 Bytes / 0 Bytes
    Shell: 1.0 - /bin/jsh
Binaries:
    Node: 18.20.3 - /usr/local/bin/node
    Yarn: 1.22.19 - /usr/local/bin/yarn
    npm: 10.2.3 - /usr/local/bin/npm
    pnpm: 8.15.6 - /usr/local/bin/pnpm
npmPackages:
    @vitejs/plugin-vue: ^5.1.3 => 5.1.4 
    vite: ^5.4.6 => 5.4.6
```


### Used Package Manager

pnpm

### Logs

```
> vite-vue-empty-sourcemap-bug@0.0.0 build /home/projects/vitejs-vite-m34k3b
> vite build "--debug"

  vite:config bundled config file loaded in 628.02ms +0ms
  vite:config using resolved config: {
  vite:config   plugins: [
  vite:config     'vite:build-metadata',
  vite:config     'vite:watch-package-data',
  vite:config     'vite:pre-alias',
  vite:config     'alias',
  vite:config     'vite:modulepreload-polyfill',
  vite:config     'vite:resolve',
  vite:config     'vite:html-inline-proxy',
  vite:config     'vite:css',
  vite:config     'vite:esbuild',
  vite:config     'vite:json',
  vite:config     'vite:wasm-helper',
  vite:config     'vite:worker',
  vite:config     'vite:asset',
  vite:config     'vite:vue',
  vite:config     'vite:wasm-fallback',
  vite:config     'vite:define',
  vite:config     'vite:css-post',
  vite:config     'vite:build-html',
  vite:config     'vite:worker-import-meta-url',
  vite:config     'vite:asset-import-meta-url',
  vite:config     'vite:force-systemjs-wrap-complete',
  vite:config     'commonjs',
  vite:config     'vite:data-uri',
  vite:config     'vite:dynamic-import-vars',
  vite:config     'vite:import-glob',
  vite:config     'vite:build-import-analysis',
  vite:config     'vite:esbuild-transpile',
  vite:config     'vite:terser',
  vite:config     'vite:reporter',
  vite:config     'vite:load-fallback'
  vite:config   ],
  vite:config   build: {
  vite:config     target: [ 'es2020', 'edge88', 'firefox78', 'chrome87', 'safari14' ],
  vite:config     cssTarget: [ 'es2020', 'edge88', 'firefox78', 'chrome87', 'safari14' ],
  vite:config     outDir: 'dist',
  vite:config     assetsDir: 'assets',
  vite:config     assetsInlineLimit: 4096,
  vite:config     cssCodeSplit: true,
  vite:config     sourcemap: true,
  vite:config     rollupOptions: {},
  vite:config     minify: 'esbuild',
  vite:config     terserOptions: {},
  vite:config     write: true,
  vite:config     emptyOutDir: null,
  vite:config     copyPublicDir: true,
  vite:config     manifest: false,
  vite:config     lib: false,
  vite:config     ssr: false,
  vite:config     ssrManifest: false,
  vite:config     ssrEmitAssets: false,
  vite:config     reportCompressedSize: true,
  vite:config     chunkSizeWarningLimit: 500,
  vite:config     watch: null,
  vite:config     commonjsOptions: { include: [Array], extensions: [Array] },
  vite:config     dynamicImportVarsOptions: { warnOnError: true, exclude: [Array] },
  vite:config     modulePreload: { polyfill: true },
  vite:config     cssMinify: true
  vite:config   },
  vite:config   resolve: {
  vite:config     mainFields: [ 'browser', 'module', 'jsnext:main', 'jsnext' ],
  vite:config     conditions: [],
  vite:config     extensions: [
  vite:config       '.mjs',  '.js',
  vite:config       '.mts',  '.ts',
  vite:config       '.jsx',  '.tsx',
  vite:config       '.json'
  vite:config     ],
  vite:config     dedupe: [ 'vue' ],
  vite:config     preserveSymlinks: false,
  vite:config     alias: [ [Object], [Object] ]
  vite:config   },
  vite:config   define: {
  vite:config     __VUE_OPTIONS_API__: true,
  vite:config     __VUE_PROD_DEVTOOLS__: false,
  vite:config     __VUE_PROD_HYDRATION_MISMATCH_DETAILS__: false
  vite:config   },
  vite:config   ssr: {
  vite:config     target: 'node',
  vite:config     external: [],
  vite:config     optimizeDeps: { noDiscovery: true, esbuildOptions: [Object] }
  vite:config   },
  vite:config   configFile: '/home/projects/vitejs-vite-m34k3b/vite.config.js',
  vite:config   configFileDependencies: [ '/home/projects/vitejs-vite-m34k3b/vite.config.js' ],
  vite:config   inlineConfig: {
  vite:config     root: undefined,
  vite:config     base: undefined,
  vite:config     mode: undefined,
  vite:config     configFile: undefined,
  vite:config     logLevel: undefined,
  vite:config     clearScreen: undefined,
  vite:config     build: {}
  vite:config   },
  vite:config   root: '/home/projects/vitejs-vite-m34k3b',
  vite:config   base: '/',
  vite:config   decodedBase: '/',
  vite:config   rawBase: '/',
  vite:config   publicDir: '/home/projects/vitejs-vite-m34k3b/public',
  vite:config   cacheDir: '/home/projects/vitejs-vite-m34k3b/node_modules/.vite',
  vite:config   command: 'build',
  vite:config   mode: 'production',
  vite:config   isWorker: false,
  vite:config   mainConfig: null,
  vite:config   bundleChain: [],
  vite:config   isProduction: true,
  vite:config   css: { lightningcss: undefined },
  vite:config   esbuild: { jsxDev: false },
  vite:config   server: {
  vite:config     preTransformRequests: true,
  vite:config     sourcemapIgnoreList: [Function: isInNodeModules$1],
  vite:config     middlewareMode: false,
  vite:config     fs: {
  vite:config       strict: true,
  vite:config       allow: [Array],
  vite:config       deny: [Array],
  vite:config       cachedChecks: undefined
  vite:config     }
  vite:config   },
  vite:config   preview: {
  vite:config     port: undefined,
  vite:config     strictPort: undefined,
  vite:config     host: undefined,
  vite:config     https: undefined,
  vite:config     open: undefined,
  vite:config     proxy: undefined,
  vite:config     cors: undefined,
  vite:config     headers: undefined
  vite:config   },
  vite:config   envDir: '/home/projects/vitejs-vite-m34k3b',
  vite:config   env: { BASE_URL: '/', MODE: 'production', DEV: false, PROD: true },
  vite:config   assetsInclude: [Function: assetsInclude],
  vite:config   logger: {
  vite:config     hasWarned: false,
  vite:config     info: [Function: info],
  vite:config     warn: [Function: warn],
  vite:config     warnOnce: [Function: warnOnce],
  vite:config     error: [Function: error],
  vite:config     clearScreen: [Function: clearScreen],
  vite:config     hasErrorLogged: [Function: hasErrorLogged]
  vite:config   },
  vite:config   packageCache: Map(1) {
  vite:config     'fnpd_/home/projects/vitejs-vite-m34k3b' => {
  vite:config       dir: '/home/projects/vitejs-vite-m34k3b',
  vite:config       data: [Object],
  vite:config       hasSideEffects: [Function: hasSideEffects],
  vite:config       webResolvedImports: {},
  vite:config       nodeResolvedImports: {},
  vite:config       setResolvedCache: [Function: setResolvedCache],
  vite:config       getResolvedCache: [Function: getResolvedCache]
  vite:config     },
  vite:config     set: [Function (anonymous)]
  vite:config   },
  vite:config   createResolver: [Function: createResolver],
  vite:config   optimizeDeps: {
  vite:config     holdUntilCrawlEnd: true,
  vite:config     esbuildOptions: { preserveSymlinks: false }
  vite:config   },
  vite:config   worker: { format: 'iife', plugins: '() => plugins', rollupOptions: {} },
  vite:config   appType: 'spa',
  vite:config   experimental: { importGlobRestoreExtension: false, hmrPartialAccept: false },
  vite:config   getSortedPlugins: [Function: getSortedPlugins],
  vite:config   getSortedPluginHooks: [Function: getSortedPluginHooks]
  vite:config } +4ms
vite v5.4.6 building for production...
✓ 40 modules transformed.
dist/index.html                           0.46 kB │ gzip:  0.30 kB
dist/assets/index-BEN3oO53.css            1.06 kB │ gzip:  0.58 kB
dist/assets/SourcemapFails4-B3JDh9Ej.js   0.38 kB │ gzip:  0.29 kB │ map:   0.11 kB
dist/assets/SourcemapWorks2-oE8Jj575.js   0.40 kB │ gzip:  0.30 kB │ map:   0.41 kB
dist/assets/SourcemapFails-CW90RCbq.js    0.50 kB │ gzip:  0.34 kB │ map:   0.11 kB
dist/assets/SourcemapFails2-DCnImS2G.js   0.51 kB │ gzip:  0.36 kB │ map:   0.11 kB
dist/assets/SourcemapWorks3-B4Gh-qAj.js   0.58 kB │ gzip:  0.38 kB │ map:   0.61 kB
dist/assets/SourcemapWorks5-NCeZxK0J.js   0.60 kB │ gzip:  0.40 kB │ map:   0.67 kB
dist/assets/SourcemapFails3-CMvLlTw9.js   0.61 kB │ gzip:  0.40 kB │ map:   0.11 kB
dist/assets/SourcemapWorks-lpmwCeGn.js    0.61 kB │ gzip:  0.41 kB │ map:   1.06 kB
dist/assets/SourcemapWorks4-DIP3uqNF.js   0.66 kB │ gzip:  0.43 kB │ map:   0.80 kB
dist/assets/index-DbbWcRrX.js            87.06 kB │ gzip: 34.11 kB │ map: 728.21 kB
✓ built in 1.44s
```

### Validations

- [X] Follow our [Code of Conduct](https://github.com/vitejs/vite/blob/main/CODE_OF_CONDUCT.md)
- [X] Read the [Contributing Guidelines](https://github.com/vitejs/vite/blob/main/CONTRIBUTING.md).
- [X] Read the [docs](https://vitejs.dev/guide).
- [X] Check that there isn't [already an issue](https://github.com/vitejs/vite-plugin-vue/issues) that reports the same bug to avoid creating a duplicate.
- [X] Make sure this is a Vite issue and not a framework-specific issue. For example, if it's a Vue SFC related bug, it should likely be reported to [vuejs/core](https://github.com/vuejs/core) instead.
- [X] Check that this is a concrete bug. For Q&A open a [GitHub Discussion](https://github.com/vitejs/vite-plugin-vue/discussions) or join our [Discord Chat Server](https://chat.vitejs.dev/).
- [X] The provided reproduction is a [minimal reproducible example](https://stackoverflow.com/help/minimal-reproducible-example) of the bug.

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Empty - dummy sourcemap generation of components with setup directive #447

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Uh oh!

Empty - dummy sourcemap generation of components with setup directive #447

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