I've found the solution after playing around in gitlab settings for a while. Simply uncheck the Confidential option in User Settings -> Applications.
COPAtec
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Same issue here. I figured out that initialisation of AVPlayerLayer() in our code causes the issue.
Xcode 13.3
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.