In this change, refactored the local `fileUrlToPath` and `ls` function on extracting the string path from given URL object. Utilizing the `url.fileURLToPath` to ensure it extracted correctly in Windows instead of extract directly from `pathname` property which add trailing slash ('/') before the drive letter. For instance:

Output using `pathname` property:
  "/D:/a/b/c"

Output using `url.fileURLToPath`:
  "D:\\a\\b\\c"

  Combined with path separator replacement:
    "D:/a/b/c"

Added two constant variables containing regular expression pattern to parse file URL and Windows path, and added a new function called `isWin32Path` to detects whether the given path is a Windows path.

Added a new function to resolve file URL path to a file path. The given path should be a valid file URL following the WHATWG URL Standard.

If the provided URL is 'file://' or 'file:///', it is replaced with the root directory path (in the current drive for Windows systems). Otherwise, the URL is parsed using the `fileURLToPath` function.

Fixed and enhanced the Windows path resolution on `ls` function. Where in Windows systems the function cannot resolve the absolute path, because the drive letter path are treated as file URL path and causing an error.

Deprecated the `fileUrlToPath` function and re-sorted the import statements.

Fixed the error while attempting to stat an entry that are read-protected due to a permission error (EPERM) or access error (EACCES).

If throws an error during stating, then it attempts to open the entry using `fs.opendir` , if throw an error with code ENOTDIR we can coclude that the entry is a regular file, otherwise, it is a directory. We also not forget to close the `Dir` instance to avoid unexpected behavior. In addition, we also sort the result entries exact before it being returned.

- Added a parameter to `TestError` constructor, it accepts an object.
- In the `it` function, changed the error message and passed the cause error to the `cause` field in `opts` parameter.

- `prepublishOnly`: Builds the project with '--overwrite' argument.
- `prepack`: Tests the project before packing the project (`npm pack`).

Now it runs on Windows to check the compatibility both on Ubuntu (Linux) and Windows systems.