test: add known issue test for fs.cpSync dereference bug

[jasnell]

Refs: #58939

[codecov]

Codecov Report

All modified and coverable lines are covered by tests ✅

Project coverage is 90.07%. Comparing base (ec41686) to head (86aae68).
Report is 1 commits behind head on main.

Additional details and impacted files

@@           Coverage Diff           @@
##             main   #58941   +/-   ##
=======================================
  Coverage   90.07%   90.07%           
=======================================
  Files         640      640           
  Lines      188473   188473           
  Branches    36972    36971    -1     
=======================================
+ Hits       169763   169770    +7     
+ Misses      11427    11426    -1     
+ Partials     7283     7277    -6     

see 27 files with indirect coverage changes

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[mertcanaltin]

LGTM

[jasnell]

This doesn't necessarily need to land. Just making the test case available. I think @anonrig said he's planning to look at this today.