feat!: enable coverage.ignoreEmptyLines by default

[AriPerkkio]

Description

• Continues feat(coverage): v8 to ignore empty lines, comments, types #5457

Changes default value of coverage.ignoreEmptyLines to true. This change will have major impact on users' code coverage reports. It is likely that projects using coverage thresholds need to adjust those values after this.

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[sheremet-va]

Can you resolve the conflict, please?