fix(ivy): ensure that changes to component resources trigger incremental builds (#30954)

Optimizations to skip compiling source files that had not changed
did not account for the case where only a resource file changes,
such as an external template or style file.

Now we track such dependencies and trigger a recompilation
if any of the previously tracked resources have changed.

This will require a change on the CLI side to provide the list of
resource files that changed to trigger the current compilation by
implementing `CompilerHost.getModifiedResourceFiles()`.

Closes #30947

PR Close #30954

packages/compiler-cli/src/ngtsc/util/src/resource_recorder.ts

@@ -0,0 +1,20 @@
+
+/**
+ * @license
+ * Copyright Google Inc. All Rights Reserved.
+ *
+ * Use of this source code is governed by an MIT-style license that can be
+ * found in the LICENSE file at https://angular.io/license
+ */
+import * as ts from 'typescript';
+
+/**
+ * Implement this interface to record what resources a source file depends upon.
+ */
+export interface ResourceDependencyRecorder {
+  recordResourceDependency(file: ts.SourceFile, resourcePath: string): void;
+}
+
+export class NoopResourceDependencyRecorder implements ResourceDependencyRecorder {
+  recordResourceDependency(): void {}
+}