Remove coveragerc

[frenck]

Proposed change

As per home-assistant/architecture#1105

Type of change

• Dependency upgrade
• Bugfix (non-breaking change which fixes an issue)
• New integration (thank you!)
• New feature (which adds functionality to an existing integration)
• Deprecation (breaking change to happen in the future)
• Breaking change (fix/feature causing existing functionality to break)
• Code quality improvements to existing code or addition of tests

Additional information

• This PR fixes or closes issue: fixes #
• This PR is related to issue:
• Link to documentation pull request: Remove coveragerc developers.home-assistant#2238

Checklist

• The code change is tested and works locally.
• Local tests pass. Your PR cannot be merged unless tests pass
• There is no commented out code in this PR.
• I have followed the development checklist
• I have followed the perfect PR recommendations
• The code has been formatted using Ruff (ruff format homeassistant tests)
• Tests have been added to verify that the new code works.

If user exposed functionality or configuration variables are added/changed:

• Documentation added/updated for www.home-assistant.io

If the code communicates with devices, web services, or third-party tools:

• The manifest file has all fields filled out correctly.
  Updated and included derived files by running: python3 -m script.hassfest.
• New or updated dependencies have been added to requirements_all.txt.
  Updated by running python3 -m script.gen_requirements_all.
• For the updated dependencies - a link to the changelog, or at minimum a diff between library versions is added to the PR description.
• Untested files have been added to .coveragerc.

To help with the load of incoming pull requests:

• I have reviewed two other open pull requests in this repository.

[edenhaus]

Thanks @frenck 👍

[erwindouna]

This is big, just wanted to add I agree with this change. :)

[epenet]

It needs to be removed from .core_files.yaml now: #121182

[epenet]

Been looking forward to this for a long time 👍

[janiversen]

Thanks