fs: fix operation not permitted

fix: nodejs#44720

issue:
- `copyDir()` calls `checkPathsSync()`, which invokes `lstat()`
which causes error because of not checking the opts.filter

changes:
- check opts.filter before calling `checkPathsSync` and copy logic
- cleanup `startCopy` function

lib/internal/fs/cp/cp-sync.js

@@ -158,11 +158,6 @@ function handleFilterAndCopy(destStat, src, dest, opts) {
   return getStats(destStat, src, dest, opts);
 }
 
-function startCopy(destStat, src, dest, opts) {
-  if (opts.filter && !opts.filter(src, dest)) return;
-  return getStats(destStat, src, dest, opts);
-}
-
 function getStats(destStat, src, dest, opts) {
   const statSyncFn = opts.dereference ? statSync : lstatSync;
   const srcStat = statSyncFn(src);
@@ -284,9 +279,9 @@ function copyDir(src, dest, opts) {
       const { name } = dirent;
       const srcItem = join(src, name);
       const destItem = join(dest, name);
+      if (opts.filter && !opts.filter(srcItem, destItem)) continue;
       const { destStat } = checkPathsSync(srcItem, destItem, opts);
-
-      startCopy(destStat, srcItem, destItem, opts);
+      getStats(destStat, srcItem, destItem, opts);
     }
   } finally {
     dir.closeSync();