test: add node-report tests

One test per each API, so that additional tests in future are modular.
test/common/report.js contain common functions  that tests leverage.

PR-URL: https://github.com/nodejs/node/pull/22712


Reviewed-By: Anna Henningsen <anna@addaleax.net>
Reviewed-By: James M Snell <jasnell@gmail.com>
Reviewed-By: Michael Dawson <Michael_Dawson@ca.ibm.com>
Reviewed-By: Vse Mozhet Byt <vsemozhetbyt@gmail.com>