diff --git a/packages/angular/build/src/tools/babel/plugins/add-code-coverage.ts b/packages/angular/build/src/tools/babel/plugins/add-code-coverage.ts
index 99afb281fd..efa95870f6 100644
--- a/packages/angular/build/src/tools/babel/plugins/add-code-coverage.ts
+++ b/packages/angular/build/src/tools/babel/plugins/add-code-coverage.ts
@@ -9,7 +9,6 @@
 import { NodePath, PluginObj, types } from '@babel/core';
 import { Visitor, programVisitor } from 'istanbul-lib-instrument';
 import assert from 'node:assert';
-import { fileURLToPath } from 'node:url';
 
 /**
  * A babel plugin factory function for adding istanbul instrumentation.
@@ -23,19 +22,9 @@ export default function (): PluginObj {
     visitor: {
       Program: {
         enter(path, state) {
-          const inputSourceMap = // eslint-disable-next-line @typescript-eslint/no-explicit-any
-            (state.file.inputMap as undefined | { toObject(): Record<string, any> })?.toObject();
-
-          // istanbul does not support URL as sources.
-          if (inputSourceMap?.sources) {
-            inputSourceMap.sources = inputSourceMap.sources.map((s: string) =>
-              s.startsWith('file://') ? fileURLToPath(s) : s,
-            );
-          }
-
           const visitor = programVisitor(types, state.filename, {
             // Babel returns a Converter object from the `convert-source-map` package
-            inputSourceMap,
+            inputSourceMap: (state.file.inputMap as undefined | { toObject(): object })?.toObject(),
           });
           visitors.set(path, visitor);
 
diff --git a/packages/angular/build/src/tools/esbuild/angular/compiler-plugin.ts b/packages/angular/build/src/tools/esbuild/angular/compiler-plugin.ts
index 50fd7e689f..97444b7b4e 100644
--- a/packages/angular/build/src/tools/esbuild/angular/compiler-plugin.ts
+++ b/packages/angular/build/src/tools/esbuild/angular/compiler-plugin.ts
@@ -19,7 +19,6 @@ import type {
 import assert from 'node:assert';
 import { createHash } from 'node:crypto';
 import * as path from 'node:path';
-import { pathToFileURL } from 'node:url';
 import { maxWorkers, useTypeChecking } from '../../../utils/environment-options';
 import { AngularHostOptions } from '../../angular/angular-host';
 import { AngularCompilation, DiagnosticModes, NoopCompilation } from '../../angular/compilation';
@@ -707,10 +706,6 @@ function createCompilerOptionsTransformer(
     return {
       ...compilerOptions,
       noEmitOnError: false,
-      // Using the path as a URL is necessary here; otherwise, esbuild will not generate source maps correctly.
-      // https://github.com/evanw/esbuild/issues/4070
-      // https://github.com/evanw/esbuild/issues/4075
-      outDir: absWorkingDir ? pathToFileURL(absWorkingDir + '/').href : undefined,
       inlineSources: !!pluginOptions.sourcemap,
       inlineSourceMap: !!pluginOptions.sourcemap,
       sourceMap: undefined,
diff --git a/packages/angular/build/src/tools/esbuild/stylesheets/less-language.ts b/packages/angular/build/src/tools/esbuild/stylesheets/less-language.ts
index 1b99100b90..1f6d8f2b7c 100644
--- a/packages/angular/build/src/tools/esbuild/stylesheets/less-language.ts
+++ b/packages/angular/build/src/tools/esbuild/stylesheets/less-language.ts
@@ -8,8 +8,6 @@
 
 import type { Location, OnLoadResult, PluginBuild } from 'esbuild';
 import { readFile } from 'node:fs/promises';
-import { isAbsolute } from 'node:path';
-import { pathToFileURL } from 'node:url';
 import { StylesheetLanguage, StylesheetPluginOptions } from './stylesheet-plugin-factory';
 
 /**
@@ -115,7 +113,7 @@ async function compileString(
   };
 
   try {
-    const { imports, map, css } = await less.render(data, {
+    const { imports, css } = await less.render(data, {
       filename,
       paths: options.includePaths,
       plugins: [resolverPlugin],
@@ -123,16 +121,14 @@ async function compileString(
       javascriptEnabled: unsafeInlineJavaScript,
       sourceMap: options.sourcemap
         ? {
-            sourceMapFileInline: false,
+            sourceMapFileInline: true,
             outputSourceFiles: true,
           }
         : undefined,
     } as Less.Options);
 
     return {
-      // There can be cases where `less` will return an undefined `map` even
-      // though the types do not specify this as a possibility.
-      contents: map ? `${css}\n${sourceMapToUrlComment(map)}` : css,
+      contents: css,
       loader: 'css',
       watchFiles: [filename, ...imports],
     };
@@ -194,18 +190,3 @@ function convertExceptionLocation(exception: LessException): Partial<Location> {
     lineText: exception.extract && exception.extract[Math.trunc(exception.extract.length / 2)],
   };
 }
-
-function sourceMapToUrlComment(sourceMap: string): string {
-  // eslint-disable-next-line @typescript-eslint/no-explicit-any
-  const map = JSON.parse(sourceMap) as Record<string, any>;
-  // Using file URLs instead of paths ensures that esbuild correctly resolves the source map.
-  // https://github.com/evanw/esbuild/issues/4070
-  // https://github.com/evanw/esbuild/issues/4075
-  map.sources = map.sources.map((source: string) =>
-    source && isAbsolute(source) ? pathToFileURL(source).href : source,
-  );
-
-  const urlSourceMap = Buffer.from(JSON.stringify(map), 'utf-8').toString('base64');
-
-  return `/*# sourceMappingURL=data:application/json;charset=utf-8;base64,${urlSourceMap} */`;
-}