Hey there 👋
We recently ran into what sounds like the same issue with errant 0% coverage reports from Xcode 14.2's llvm-cov. Since you posted, you may have already figured out that Xcodes 14.1 and 14.3 don't have this issue. FWIW, Xcode 14.3 release notes mention a group of resolved issues this might have been a part of, otherwise I haven't seen another internet mention of the issue.
Fixed: A number of Swift code coverage bugs have been fixed. Most notably, code coverage should now correctly work in -O builds. (100327359)
Cheers