chore: improve coverage transparency

[wellwelwel]

This PR includes external comments to coverage exclusions and its reasons, plus removing all non-related c8 ignore comments from source code.

By organizing the coverage according to each environment (Linux, Mac and Windows), the report is more accurate for each one.

This also includes removing all unnecessary comments from the build (lib).

[codecov]

Codecov Report

All modified and coverable lines are covered by tests ✅

Project coverage is 97.70%. Comparing base (cf22b0a) to head (2d4bf7c).

Additional details and impacted files

@@            Coverage Diff             @@
##             main     #612      +/-   ##
==========================================
- Coverage   98.90%   97.70%   -1.21%     
==========================================
  Files          26       33       +7     
  Lines        1646     1787     +141     
  Branches        9       15       +6     
==========================================
+ Hits         1628     1746     +118     
- Misses         12       26      +14     
- Partials        6       15       +9     

Flag	Coverage Δ
linux	?
osx	97.70% <ø> (-0.90%)	⬇️
windows	?

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