Luckily our app has an tvOS target as well and there the coverage is working. Some test code, same implementation code, I simply added the tvOS target membership for our test files.
COPAtec
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Same issue here. I figured out that initialisation of AVPlayerLayer() in our code causes the issue.
Xcode 13.3
I've found the solution after playing around in gitlab settings for a while. Simply uncheck the Confidential option in User Settings -> Applications.