Similar to D104475, the Linux kernel would like to avoid compiler
generated code in certain functions. The no_profile function
attribute can be used in C to generate the the noprofile fn attr in IR.
Respect that from GCOVProfiling.
Link: https://lore.kernel.org/lkml/CAKwvOdmPTi93n2L0_yQkrzLdmpxzrOR7zggSzonyaw2PGshApw@mail.gmail.com/
You may use module-flags.ll as a template. It is simple enough.