build(bazel): update to bazel 0.27.0 and fix compat in @angular/bazel package (#31019)

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 #31019

.bazelrc

@@ -157,6 +157,11 @@ build:remote --bes_results_url="https://source.cloud.google.com/results/invocati
 # This allows us to avoid installing a second copy of node_modules
 common --experimental_allow_incremental_repository_updates
 
+# This option is changed to true in Bazel 0.27 but exposes a known worker mode bug:
+# https://github.com/bazelbuild/rules_typescript/issues/449
+# While we are fixing that issue, we need to keep this breaking change disabled
+build --incompatible_list_based_execution_strategy_selection=false
+
 ####################################################
 # User bazel configuration
 # NOTE: This needs to be the *last* entry in the config.