deps: V8: cherry-pick f9257802c1c0

Original commit message:

    Fix scanner-level error reporting for hashbang

    When the file begins with a hashbang, the scanner is in a failed state
    when SkipHashbang() is called. This is usually not an issue but when
    the parser encounters an ILLEGAL token, it will reset the SyntaxError
    location because of it.

    Bug: v8:10110
    Change-Id: I1c7344bf5ad20079cff80130c991f3bff4d7e9a8
    Reviewed-on: https://chromium-review.googlesource.com/c/v8/v8/+/1995312


Reviewed-by: Toon Verwaest <verwaest@chromium.org>
    Commit-Queue: Toon Verwaest <verwaest@chromium.org>
    Cr-Commit-Position: refs/heads/master@{#66038}

Refs: https://github.com/v8/v8/commit/f9257802c1c0a0663a1d05bacf662283f6bd9050
Fixes: https://github.com/nodejs/node/issues/31284


Signed-off-by: Matheus Marchini <mmarchini@netflix.com>

PR-URL: https://github.com/nodejs/node/pull/32180


Reviewed-By: Gus Caplan <me@gus.host>
Reviewed-By: Colin Ihrig <cjihrig@gmail.com>
Reviewed-By: Ben Noord...