Rollup merge of #135873 - Zalathar:be-prepared, r=oli-obk

coverage: Prepare for upcoming changes to counter creation

This is a collection of smaller changes to coverage instrumentation code that have been extracted from a larger PR that I'm still working on, in order to hopefully make review easier.

Each individual change should hopefully be mostly self-explanatory. One of the big goals of the upcoming PR will be to defer certain parts of counter-creation until codegen, via the query system, so that ends up being a recurring theme in these changes. Several of the changes are follow-ups to #135481.

There should be no observable change in compiler output.

Author: matthiaskrgr