fix(ivy): resolve resources using TS module resolution semantics (#27357)

Previously ngtsc assumed resource files (templateUrl, styleUrls) would be
physically present in the file system relative to the .ts file which
referenced them. However, ngc previously resolved such references in the
context of ts.CompilerOptions.rootDirs. Material depends on this
functionality in its build.

This commit introduces resolution of resources by leveraging the TypeScript
module resolver, ts.resolveModuleName(). This resolver is used in a way
which will never succeed, but on failure will return a list of locations
checked. This list is then filtered to obtain the correct potential
locations of the resource.

PR Close #27357

packages/compiler-cli/src/ngcc/src/analysis/decoration_analyzer.ts

@@ -6,6 +6,7 @@
  * found in the LICENSE file at https://angular.io/license
  */
 import {ConstantPool} from '@angular/compiler';
+import * as path from 'canonical-path';
 import * as fs from 'fs';
 import * as ts from 'typescript';
 
@@ -46,7 +47,10 @@ export interface MatchingHandler<A, M> {
  * `ResourceLoader` which directly uses the filesystem to resolve resources synchronously.
  */
 export class FileResourceLoader implements ResourceLoader {
-  load(url: string): string { return fs.readFileSync(url, 'utf8'); }
+  load(url: string, containingFile: string): string {
+    url = path.resolve(path.dirname(containingFile), url);
+    return fs.readFileSync(url, 'utf8');
+  }
 }
 
 /**