Description

Convert all Istanbul ignore comments to c8 ignore comments

Motivation and Context

Since we migrated from Jest to Vitest, we also also use c8 reporter which is better for ESM code, so we need to review all Istanbul ignore comments and use c8 ignore comments instead

How Has This Been Tested?

Types of changes

• Chore (change that has absolutely no effect on users)
• Bug fix (non-breaking change which fixes an issue)
• New feature (non-breaking change which adds functionality)
• Breaking change (fix or feature that would cause existing functionality to change)

Checklist:

• My code follows the code style of this project.
• My change requires a change to the documentation.
• I have updated the documentation accordingly.
• I have added tests to cover my changes.
• All new and existing tests passed.