Fixed conflict with drop elaboration and coverage
See
https://github.com/rust-lang/rust/issues/80045#issuecomment-745733339
Coverage statements are moved to the beginning of the BCB. This does
also affect what's counted before a panic, changing some results, but I
think these results may even be preferred? In any case, there are no
guarantees about what's counted when a panic occurs (by design).
r? `@tmandry`
FYI `@wesleywiser` `@ecstatic-morse`
a5b1d2252f