Coverage flags included when target does not have coverage

Not sure if this issue is related to this repo or not, however I noticed that

```starlark
def get_cc_compile_args_and_env(cc_toolchain, feature_configuration):
"""Gather cc environment variables from the given `cc_toolchain`

Args:
cc_toolchain (cc_toolchain): The current rule's `cc_toolchain`.
feature_configuration (FeatureConfiguration): Class used to construct command lines from CROSSTOOL features.

Returns:
tuple: A tuple of the following items:
- (sequence): A flattened C command line flags for given action.
- (sequence): A flattened CXX command line flags for given action.
- (dict): C environment variables to be set for given action.
"""
compile_variables = cc_common.create_compile_variables(
feature_configuration = feature_configuration,
cc_toolchain = cc_toolchain,
)
cc_c_args = cc_common.get_memory_inefficient_command_line(
feature_configuration = feature_configuration,
action_name = ACTION_NAMES.c_compile,
variables = compile_variables,
)
cc_cxx_args = cc_common.get_memory_inefficient_command_line(
feature_configuration = feature_configuration,
action_name = ACTION_NAMES.cpp_compile,
variables = compile_variables,
)
cc_env = cc_common.get_environment_variables(
feature_configuration = feature_configuration,
action_name = ACTION_NAMES.c_compile,
variables = compile_variables,
)
return cc_c_args, cc_cxx_args, cc_env
```

The following macro if invoked via `bazel coverage //...` will always return `c_args` and `cxx_args` including `-fprofile-instr-generate -fcoverage-mapping` even if the target is not selected for coverage using `--instrumentation_filter`.

Start by locating the get_cc_compile_args_and_env macro and reproduce the behavior with bazel coverage //..., including an --instrumentation_filter that excludes the target. Trace how the returned c_args and cxx_args are constructed for an excluded target; done means coverage flags are absent when that target is not selected for coverage.

Written by the indexing model from the issue text.