fix(build): handle windows path names

[danielroe]

🔗 Linked issue

❓ Type of change

• 📖 Documentation (updates to the documentation or readme)
• 🐞 Bug fix (a non-breaking change that fixes an issue)
• 👌 Enhancement (improving an existing functionality)
• ✨ New feature (a non-breaking change that adds functionality)
• 🧹 Chore (updates to the build process or auxiliary tools and libraries)
• ⚠️ Breaking change (fix or feature that would cause existing functionality to change)

📚 Description

This PR aims to run tests on Windows in CI, to avoid potential regressions.

related: nuxt/ecosystem-ci#15

[userquin]

Maybe you can use normalize + <root> hack in tests: https://github.com/unjs/unimport/blob/main/test/vue-directives.test.ts#L82-L84

[userquin]

We don't need to normalize the id, mlly requires a file and so we only need to use pathToFileURL here https://github.com/nuxt/module-builder/pull/399/files#diff-fb19954ad9c19d5004b1b36f4322497cb03dce0b6cf3377e2cf16873950c71a8R123:

const distFile = await resolvePath(pathToFileURL(resolved.id).href)

I'm checking the failing test on my local:

[userquin]

LGTM