Coverage fails on MacOS and Windows after Bazel 9

### Description of the bug:

Invoking `bazel coverage` on some `cc_test` targets results in [collect_cc_coverage.sh](https://github.com/bazelbuild/bazel/blob/c81d8ebcae859e49a4ea77e7f22a814087c0d87a/tools/test/collect_cc_coverage.sh) failing:

Macos:
```
external/bazel_tools/tools/test/collect_cc_coverage.sh: line 99: : command not found
error: coverage collection script failed
```

Windows:
```
GCov does not exist at the given path: 'external/+cc_configure_extension+local_config_cc/wrapper/bin/msvc_nop.bat'
error: coverage collection script failed
```

This is a cross-post of https://github.com/bazelbuild/rules_cc/issues/613 as the failure comes from [@bazel_tools//tools/test/collect_cc_coverage.sh](https://github.com/bazelbuild/bazel/blob/c81d8ebcae859e49a4ea77e7f22a814087c0d87a/tools/test/collect_cc_coverage.sh) which currently lives in core Bazel.

### Which category does this issue belong to?

C++ Rules

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

Checkout `rules_cc` and run `bazel coverage //tests/runfiles:runfiles_test`

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

MacOS, Windows

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

release 9.0.0

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

_No response_

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

```text

```

### If this is a regression, please try to identify the Bazel commit where the bug was introduced with bazelisk --bisect.

_No response_

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

_No response_

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

_No response_

Start with tools/test/collect_cc_coverage.sh, especially the failure around line 99, and reproduce with bazel coverage //tests/runfiles:runfiles_test in rules_cc. Compare the MacOS and Windows failures under Bazel 9, then verify that coverage collection succeeds for the affected cc_test targets on both operating systems.

Written by the indexing model from the issue text.