Build(deps-dev): Bump rollup-plugin-istanbul from 4.0.0 to 5.0.0 (#39351)

Bumps [rollup-plugin-istanbul](https://github.com/artberri/rollup-plugin-istanbul) from 4.0.0 to 5.0.0.
- [Release notes](https://github.com/artberri/rollup-plugin-istanbul/releases)
- [Changelog](https://github.com/artberri/rollup-plugin-istanbul/blob/main/CHANGELOG.md)
- [Commits](https://github.com/artberri/rollup-plugin-istanbul/compare/v4.0.0...v5.0.0)

---
updated-dependencies:
- dependency-name: rollup-plugin-istanbul
  dependency-type: direct:development
  update-type: version-update:semver-major
...

Signed-off-by: dependabot[bot] <support@github.com>
Co-authored-by: dependabot[bot] <49699333+dependabot[bot]@users.noreply.github.com>

package.json

@@ -143,7 +143,7 @@
     "postcss": "^8.4.31",
     "postcss-cli": "^10.1.0",
     "rollup": "^3.29.3",
-    "rollup-plugin-istanbul": "^4.0.0",
+    "rollup-plugin-istanbul": "^5.0.0",
     "rtlcss": "^4.1.1",
     "sass": "^1.68.0",
     "sass-true": "^7.0.0",