If you run the above command, you can see this log output:
INFO: Using default value for --instrumentation_filter:
"^//plugins/code-owners/java/com/google/gerrit/plugins/codeowners/acceptance/api[/:],
^//plugins/code-owners/java/com/google/gerrit/plugins/codeowners/acceptance/batch[/:],
^//plugins/code-owners/java/com/google/gerrit/plugins/codeowners/acceptance/restapi[/:],
^//plugins/code-owners/java/com/google/gerrit/plugins/codeowners/acceptance/testsuite[/:],
^//plugins/code-owners/java/com/google/gerrit/plugins/codeowners/backend[/:],
^//plugins/code-owners/java/com/google/gerrit/plugins/codeowners/restapi[/:],
^//plugins/code-owners/java/com/google/gerrit/plugins/codeowners/util[/:]"
The instrumentation filter is inferred from bazel test packages. As can be seen from
the `tree -d` result: [1], the source and test packages differ in code-owners plugin. To
help bazel, you need to override the instrumentation filter. This command should do
what you want, see this coverage result: [2]
$ bazel coverage --test_output=all plugins/code-owners/... --coverage_report_generator=@bazel_tools//tools/test:coverage_report_generator --combined_report=lcov --instrumentation_filter="^//plugins/code-owners/java/com/google/gerrit/plugins/codeowners/acceptance[/:],^//plugins/code-owners/java/com/google/gerrit/plugins/codeowners/acceptance/testsuite[/:],^//plugins/code-owners/java/com/google/gerrit/plugins/codeowners/api[/:],^//plugins/code-owners/java/com/google/gerrit/plugins/codeowners/api/impl[/:],^//plugins/code-owners/java/com/google/gerrit/plugins/codeowners/backend[/:],^//plugins/code-owners/java/com/google/gerrit/plugins/codeowners/common[/:],,^//plugins/code-owners/java/com/google/gerrit/plugins/codeowners/metrics[/:],^//plugins/code-owners/java/com/google/gerrit/plugins/codeowners/restapi[/:],^//plugins/code-owners/java/com/google/gerrit/plugins/codeowners/testing[/:],^//plugins/code-owners/java/com/google/gerrit/plugins/codeowners/util[/:],^//plugins/code-owners/java/com/google/gerrit/plugins/codeowners/validation[/:]"
Obviously, you wouldn't need it, if the source and test packages would be identical.