refactor(ngcc): move sourcemaps into ngtsc (#37114)

The `SourceFile` and associated code is general and reusable in
other projects (such as `@angular/localize`). Moving it to `ngtsc`
makes it more easily shared.

PR Close #37114

packages/compiler-cli/ngcc/BUILD.bazel

@@ -25,6 +25,7 @@ ts_library(
         "//packages/compiler-cli/src/ngtsc/perf",
         "//packages/compiler-cli/src/ngtsc/reflection",
         "//packages/compiler-cli/src/ngtsc/scope",
+        "//packages/compiler-cli/src/ngtsc/sourcemaps",
         "//packages/compiler-cli/src/ngtsc/transform",
         "//packages/compiler-cli/src/ngtsc/translator",
         "//packages/compiler-cli/src/ngtsc/util",
@@ -36,8 +37,6 @@ ts_library(
         "@npm//dependency-graph",
         "@npm//magic-string",
         "@npm//semver",
-        "@npm//source-map",
-        "@npm//sourcemap-codec",
         "@npm//typescript",
     ],
 )