Fixes multiple issue with counters, with simplification
Includes a change to the implicit else span in ast_lowering, so coverage
of the implicit else no longer spans the `then` block.
Adds coverage for unused closures and async function bodies.
Fixes: #78542
Adding unreachable regions for known MIR missing from coverage map
Cleaned up PR commits, and removed link-dead-code requirement and tests
Coverage no longer depends on Issue #76038 (`-C link-dead-code` is
no longer needed or enforced, so MSVC can use the same tests as
Linux and MacOS now)
Restrict adding unreachable regions to covered files
Improved the code that adds coverage for uncalled functions (with MIR
but not-codegenned) to avoid generating coverage in files not already
included in the files with covered functions.
Resolved last known issue requiring --emit llvm-ir workaround
Fixed bugs in how unreachable code spans were added.