All first lines uncovered when using `c8` with `tsx --test`

[rozzilla]

Acknowledgements

• [X] I read the documentation and searched existing issues to avoid duplicates
• [X] I am reporting a confirmed bug (not seek debugging help)
• [X] I understand this is a collaborative project and relies on my contributions
• [X] I read and understood the Contribution guide

Minimal reproduction URL

https://github.com/rozzilla/c8-tsx-coverage-issue

Problem & expected behavior (under 200 words)

As you can see from the repro, even though I have a test covering the whole file, the coverage result return the 1st line as uncovered

Bugs are expected to be fixed by those affected by it

• [ ] I'm interested in working on this issue

Compensating engineering work financially will speed up resolution

• [ ] I'm willing to offer financial support