coverage: Make `#[coverage(..)]` apply recursively to nested functions
This PR makes the (currently-unstable) `#[coverage(off)]` and `#[coverage(on)]` attributes apply recursively to all nested functions/closures, instead of just the function they are directly attached to.
Those attributes can now also be applied to modules and to impl/impl-trait blocks, where they have no direct effect, but will be inherited by all enclosed functions/closures/methods that don't override the inherited value.
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Fixes#126625.
70b69a2384