php-code-coverage: ExecutableLinesFindingVisitor executable lines does not match the lines from xdebug coverage

Q	A
php-code-coverage version	9.2.17 (latest)
PHP version	8.0.23 (latest)
Driver	Xdebug
Xdebug version	3.2.0alpha3 (latest)
Installation Method	Composer
Usage Method	PHPUnit & other
PHPUnit version (if used)	9.5.24 (latest)

An issue, that took me quite a while to figure out what is going on.

In atk4/ui we have the following coverage setup:

a) collect coverage in phpunit tests, config: https://github.com/atk4/ui/blob/33779a9414b624a8faa7e959883d4ba407099dcd/phpunit.xml.dist#L23-L29 b) collect coverage from web requests, config: https://github.com/atk4/ui/blob/33779a9414b624a8faa7e959883d4ba407099dcd/demos/init-app.php#L21-L24 and https://github.com/atk4/ui/blob/33779a9414b624a8faa7e959883d4ba407099dcd/src/Behat/CoverageUtil.php#L38-L43 c) then merge all the coverage files using phpunit/phpcov in https://github.com/atk4/ui/blob/33779a9414b624a8faa7e959883d4ba407099dcd/.github/workflows/test-unit.yml#L223

Coverage collection is working. But as soon as we include tests/ dir also in b), the coverage decreases. This is wrong, as all tests/ files are already included in a) and inclusion of an already included file in another coverage collection cannot decrease the merged coverage.

CI repro: https://github.com/atk4/ui/pull/1852/commits - see 2nd and 3rd commit

https://app.codecov.io/gh/atk4/ui/blob/b762d62434df393aad170a7378d3d45876f93f5a/tests/JsTest.php (2nd commit coverage) https://app.codecov.io/gh/atk4/ui/blob/99f347b7d04567faefafa3b39105042b728e1649/tests/JsTest.php (3rd commit coverage)

It seems the problem is in https://github.com/sebastianbergmann/php-code-coverage/pull/892 or in https://github.com/sebastianbergmann/phpcov.