build(bazel): update to bazel 0.27.0 and fix compat in @angular/bazel package (#31325)

ctx.actions.declare_file now used in @angular/bazel ng_module rule as ctx.new_file is now deprecated. Fixes error:

```
        File "ng_module.bzl", line 272, in _expected_outs
                ctx.new_file(ctx.genfiles_dir, (ctx.label.name ..."))
Use ctx.actions.declare_file instead of ctx.new_file.
Use --incompatible_new_actions_api=false to temporarily disable this check.
```

This can be worked around with incompatible_new_actions_api flag but may as well fix it proper so downstream doesn't require this flag due to this code.

Also, depset() is no longer iterable by default without a flag. This required fixing in a few spots in @angular/bazel.

fix: foo

PR Close #31325

packages/bazel/src/schematics/ng-add/index.ts

@@ -48,7 +48,7 @@ function addDevDependenciesToPackageJson(options: Schema) {
 
     const devDependencies: {[k: string]: string} = {
       '@angular/bazel': angularCoreVersion,
-      '@bazel/bazel': '^0.26.0',
+      '@bazel/bazel': '^0.27.0',
       '@bazel/ibazel': '^0.10.2',
       '@bazel/karma': '0.31.1',
       '@bazel/typescript': '0.31.1',