esm: ensure watch mode restarts after syntax errors

[Xstoudi]

Move watch dependency reporting earlier in module resolution to ensure file dependencies are tracked even when parsing fails.

Fixes: #61153

[nodejs-github-bot]

Review requested:

• @nodejs/loaders

[codecov]

Codecov Report

❌ Patch coverage is 83.33333% with 1 line in your changes missing coverage. Please review.
✅ Project coverage is 88.53%. Comparing base (ce2ec3d) to head (9c147fa).
⚠️ Report is 69 commits behind head on main.

Files with missing lines	Patch %	Lines
lib/internal/modules/esm/loader.js	83.33%	1 Missing ⚠️

Additional details and impacted files

@@            Coverage Diff             @@
##             main   #61232      +/-   ##
==========================================
- Coverage   88.54%   88.53%   -0.02%     
==========================================
  Files         704      704              
  Lines      208734   208760      +26     
  Branches    40271    40276       +5     
==========================================
- Hits       184823   184822       -1     
- Misses      15932    15947      +15     
- Partials     7979     7991      +12     

Files with missing lines	Coverage Δ
lib/internal/modules/esm/loader.js	96.96% <83.33%> (+<0.01%)	⬆️

... and 53 files with indirect coverage changes

🚀 New features to boost your workflow:

• ❄️ Test Analytics: Detect flaky tests, report on failures, and find test suite problems.
• 📦 JS Bundle Analysis: Save yourself from yourself by tracking and limiting bundle sizes in JS merges.

[marco-ippolito]

Can you add a test?

[Xstoudi]

Just added a test, let me know if that's too broad and shouldn't be tested through cli.

[nodejs-github-bot]

CI: https://ci.nodejs.org/job/node-test-pull-request/70742/

[nodejs-github-bot]

CI: https://ci.nodejs.org/job/node-test-pull-request/70789/