[Bug gcov-profile/107537] gcov skips throw/fallthrough annotations for 'never executed' branches

[michael.foerderer at gmx dot de via Gcc-bugs]

https://gcc.gnu.org/bugzilla/show_bug.cgi?id=107537

--- Comment #4 from michael.foerderer at gmx dot de ---
This is my first patch, I hope that I did it right:
https://gcc.gnu.org/pipermail/gcc-patches/2022-December/608512.html