instrumentation_filter doesn't control what files to be instrumented

### Description of the bug:

When code coverage is enabled using --collect_code_coverage=True, no matter if a file matches the instrumentation_filter it will always be compiled with instrumentation flags turned on. isCodeCoverageEnabled in CcCimpilationHelper should be used to guard it in CcCommon.

### What's the simplest, easiest way to reproduce this bug? Please provide a minimal example if possible.

Run an aquery with instrumentation_filter and --collect_code_coverage=True on a target and verify that "-fprofile-instr-generate" and "-fcoverage-mapping" are always present no matter if the target match the instrumentation_filter or not.

### Which operating system are you running Bazel on?

linux

### What is the output of `bazel info release`?

development version

### If `bazel info release` returns `development version` or `(@non-git)`, tell us how you built Bazel.

git clone https://github.com/bazelbuild/bazel.git
git checkout 3791b049d3db4c87dd0c02c3de2f52686fced0eb
the run bazel build //src:bazel

### What's the output of `git remote get-url origin; git rev-parse master; git rev-parse HEAD` ?

```text
git remote get-url origin: https://github.com/bazelbuild/bazel.git
git rev-parse master: 128e4b32d6279fd76d403d37be2a2d485a51acc1
git rev-parse HEAD: 3791b049d3db4c87dd0c02c3de2f52686fced0eb
```

### Have you found anything relevant by searching the web?

_No response_

### Any other information, logs, or outputs that you want to share?

_No response_