Rework `no_coverage` to `coverage(off)`
As discussed at the tail of https://github.com/rust-lang/rust/issues/84605 this replaces the `no_coverage` attribute with a `coverage` attribute that takes sub-parameters (currently `off` and `on`) to control the coverage instrumentation.
Allows future-proofing for things like `coverage(off, reason="Tested live", issue="#12345")` or similar.