Draft: Enable branch coverage in simplecov for backend specs

What does this MR do?

This MR enabled Branch coverage for simplecov for GitLab's spec suite. See https://gitlab.com/gitlab-org/gitlab/-/jobs/803833904/artifacts/browse/coverage/ for a live example.

Refs #263426 (comment 426293307)

Note, this change increases the size of the generated index.html from ~125Mb to ~143MB.

Screenshots

Coverage

Size of index.html

Before 125MB	After 143MB

Does this MR meet the acceptance criteria?

Conformity

• [-] Changelog entry
• [-] Documentation (if required)
• Code review guidelines
• Merge request performance guidelines
• Style guides
• [-] Database guides
• [-] Separation of EE specific content

Availability and Testing

• Review and add/update tests for this feature/bug. Consider all test levels. See the Test Planning Process.
• [-] Tested in all supported browsers
• [-] Informed Infrastructure department of a default or new setting change, if applicable per definition of done

Security

If this MR contains changes to processing or storing of credentials or tokens, authorization and authentication methods and other items described in the security review guidelines:

• [-] Label as security and @ mention @gitlab-com/gl-security/appsec
• [-] The MR includes necessary changes to maintain consistency between UI, API, email, or other methods
• [-] Security reports checked/validated by a reviewer from the AppSec team