Tags import statements as uncovered lines

Link to bug demonstration repository

https://github.com/aptivator/ttt-engine-heuristic-nyc-issue

run npm run test:coverage to see nyc output run npm test:coverage:c8 to see c8 output

Expected Behavior

All lines should be shown as covered (output from c8):

File	% Stmts	% Branch	% Funcs	% Lines	Uncovered Line #s
All files	100	100	100	100
src	100	100	100	100
index.js	100	100	100	100
src/_lib	100	100	100	100
ttt-utils.js	100	100	100	100
utils.js	100	100	100	100
vars.js	100	100	100	100
src/play-actions	100	100	100	100
play-actions.js	100	100	100	100
src/play-actions/_lib	100	100	100	100
play-actions-vars.js	100	100	100	100

Observed Behavior

The last of the imports of the assessed files are shown as uncovered:

File	% Stmts	% Branch	% Funcs	% Lines	Uncovered Line #s
All files	100	81.25	100	100
src	100	70	100	100
index.js	100	70	100	100	2
src/_lib	100	81.25	100	100
ttt-utils.js	100	81.25	100	100	2
utils.js	100	100	100	100
vars.js	100	100	100	100
src/play-actions	100	85	100	100
play-actions.js	100	85	100	100	5
src/play-actions/_lib	100	100	100	100
play-actions-vars.js	100	100	100	100

Troubleshooting steps

• [x] still occurring when I put cache: false in my nyc config

Environment Information

  System:
    OS: Linux 4.15 Ubuntu 16.04.3 LTS (Xenial Xerus)
    CPU: (8) x64 Intel(R) Core(TM) i7-3840QM CPU @ 2.80GHz
    Memory: 19.47 GB / 23.48 GB
  Binaries:
    Node: 17.4.0 - ~/.nvm/versions/node/v17.4.0/bin/node
    npm: 8.3.1 - ~/.nvm/versions/node/v17.4.0/bin/npm
  npmPackages:
    @babel/cli: ^7.10.5 => 7.19.3 
    @babel/core: ^7.11.1 => 7.20.5 
    @babel/node: ^7.10.5 => 7.20.5 
    @babel/preset-env: ^7.11.0 => 7.20.2 
    @babel/register: ^7.10.5 => 7.18.9 
    @rollup/plugin-babel: ^5.3.1 => 5.3.1 
    nyc: ^15.1.0 => 15.1.0