vfs: allow mounting in permission audit mode

[RafaelGSS]

vfs: allow mounting in permission audit mode

vfs.mount() threw ERR_INVALID_STATE under --permission-audit unless --allow-fs-vfs was also passed, because permission.isEnabled() is true in audit mode too.

[nodejs-github-bot]

Review requested:

• @nodejs/security-wg

[codecov]

Codecov Report

❌ Patch coverage is 33.33333% with 2 lines in your changes missing coverage. Please review.
✅ Project coverage is 90.48%. Comparing base (782a3ac) to head (162d245).
⚠️ Report is 2 commits behind head on main.

Files with missing lines	Patch %	Lines
lib/internal/vfs/setup.js	33.33%	2 Missing ⚠️

Additional details and impacted files

@@           Coverage Diff           @@
##             main   #66745   +/-   ##
=======================================
  Coverage   90.47%   90.48%           
=======================================
  Files         791      791           
  Lines      277225   277227    +2     
  Branches    53313    53323   +10     
=======================================
+ Hits       250829   250840   +11     
+ Misses      16801    16800    -1     
+ Partials     9595     9587    -8     

Files with missing lines	Coverage Δ
lib/internal/vfs/setup.js	87.06% <33.33%> (-0.07%)	⬇️

... and 28 files with indirect coverage changes

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