Improve method coverage line /w attributes

[mvorisek]

Q	A
php-code-coverage version	10.1.11
PHP version	8.3.0
Driver	Xdebug
PCOV version (if used)	n/a
Xdebug version (if used)	3.3.1
Installation Method	Composer
Usage Method	PHPUnit
PHPUnit version (if used)	10.5.9

repro code:

<?php

declare(strict_types=1);

namespace Atk4\Data\Persistence;

// dummy space to match the line numbers in the screenshot below
//

class GenericPlatform extends Platforms\AbstractPlatform
{
    private function createNotSupportedException(): \Exception
    {
        return DbalException::notSupported('SQL');
    }

    #[\Override]
    public function getName(): string
    {
        return 'atk4_data_generic';
    }

    #[\Override]
    protected function initializeDoctrineTypeMappings(): void {}
}

This is a feature request to improve the emitted coverage line of method to be the "line where the method name (or visibility) is declared".

In the example screen, I would coverage to be emitted on l18 and l24 (instead l17 and l23).

[sebastianbergmann]

Lines that only contain attribute declarations should be marked as not executable / coverable.