When making code coverage, a lot of files (like the ones coming from /usr/include) are removed when post-processing gcno/gcda so finally they doen't need to be instrumented nor to appear in gcno/gcda.
The goal of the patch is to be able to filter the files we want to instrument, there are several advantages to do that:
- improve speed (no overhead due to instrumentation on files we don't care)
- reduce gcno/gcda size
- it gives the possibility to easily instrument only few files (e.g. ones modified in a patch) without changing the build system
- need to accept this patch to be enabled in clang: https://reviews.llvm.org/D52034