fix(tap): exclude nested node_modules from test file discovery

[mroderick]

Fixes a flaky ENOENT: unlink './idempotency.db' failure in test:verify-coverage-min.

Root cause: the .taprc include glob packages/frameworks/**/*.test.js matches test files reached through pnpm workspace symlinks inside node_modules (for example packages/frameworks/express/node_modules/@idempot/sqlite-store/sqlite.test.js, which resolves back to packages/stores/sqlite/sqlite.test.js). The existing exclude: node_modules/** only matches a root-level node_modules, so tap ran the same file twice in parallel. The sqlite store's default path is the CWD-relative ./idempotency.db, so the two workers raced on one physical file; whichever worker ran its cleanup unlinkSync second threw ENOENT.

Change: add **/node_modules/** to the exclude list (the original root-level pattern stays). Symlinked duplicates no longer run; the real test files still run and still feed coverage.

Verification: two consecutive test:verify-coverage-min runs pass at 100% coverage on this branch, where the duplicate previously made the gate fail roughly once every few runs locally. CI stayed green only by scheduling luck.

All duplicates reachable through node_modules symlinks (same file as a real test elsewhere)

• packages/frameworks/express/node_modules/@idempot/sqlite-store/sqlite.test.js → packages/stores/sqlite/sqlite.test.js
• packages/frameworks/bun/node_modules/@idempot/core/tests/fingerprint.test.js → packages/core/tests/fingerprint.test.js
• packages/frameworks/fastify/node_modules/@idempot/core/tests/errors.test.js → packages/core/tests/errors.test.js
• packages/frameworks/hono/node_modules/@idempot/core/tests/validation.properties.test.js → packages/core/tests/validation.properties.test.js
• packages/stores/redis/node_modules/@idempot/core/tests/content-negotiation.test.js → packages/core/tests/content-negotiation.test.js
• packages/frameworks/fastify/node_modules/fastify/test/conditional-pino.test.js (upstream fastify test, also matched by the framework glob)

Excluding these also stops the duplicated execution time and coverage double-counting they caused.

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