fix(eslint-plugin-fiori-tools): resolve heap OOM on macos Node 20 arm64 (#4566)

Add --merge-async to c8 to incrementally merge V8 coverage files (avoids
loading 269MB of coverage data into memory at once) and --maxWorkers=2 to
cap Jest parallelism, reducing duplicate V8 script contexts created by
--experimental-vm-modules.

Fixes #4545

Author: longieirl

packages/eslint-plugin-fiori-tools/package.json

@@ -20,7 +20,7 @@
         "format": "prettier --write '**/*.{js,json,ts,yaml,yml}' --ignore-path ../../.prettierignore",
         "lint": "eslint",
         "lint:fix": "eslint --fix",
-        "test": "c8 --reporter=text --reporter=lcov --exclude='test/**' --exclude='**/*.test.ts'  --include='src/**/*.ts' cross-env NODE_OPTIONS='--experimental-vm-modules' jest --ci --forceExit --detectOpenHandles --colors"
+        "test": "c8 --reporter=text --reporter=lcov --merge-async --exclude='test/**' --exclude='**/*.test.ts'  --include='src/**/*.ts' cross-env NODE_OPTIONS='--experimental-vm-modules' jest --ci --forceExit --detectOpenHandles --colors --maxWorkers=2"
     },
     "devDependencies": {
         "c8": "^11.0.0",