fix: report TAP timeouts without crashing

[tianrking]

Summary

• serialize the synthetic global-timeout error before the TAP reporter formats it
• add regression coverage for a timed-out test file and TAP snapshots for supported Node 22, 24, and 26

Root cause

writeTimeout() created a native Error and passed it directly to dumpError(), which expects AVA's serialized error record. The raw error has no originalError, so the formatter throws while assigning its stack and the reporter surfaces an AggregateError.

Fixes #3461

Validation

• npx tap test-tap/reporters/tap.js (Node 24; 6 subtests passed)
• the same reporter test run with temporary Node 22.23.1 and Node 26.5.0 while generating the required versioned snapshots
• npx xo lib/reporters/tap.js test-tap/reporters/tap.js
• git diff --check

npm test invokes a Bash script that cannot run under this Windows PowerShell checkout; the available WSL distribution has no Node runtime. A direct full lint/typecheck also exposes existing fixture/symlink resolution failures outside this change, while the affected reporter test and target lint pass.