Fix CodeCov Reports (#597)

* Tests - use qfunction headers for Fortran tests to improve bypass gcov issue

* Gitlab - use latest gcc on Noether

* Cuda/Hip - add case in reciprocal for completen

Fix CodeCov Reports (#597)

* Tests - use qfunction headers for Fortran tests to improve bypass gcov issue

* Gitlab - use latest gcc on Noether

* Cuda/Hip - add case in reciprocal for completeness

* Cuda - remove duplicate case

* Makefile - exclude fortran test headers from make style

* Travis - update to Focal

* Cov - adjust style to be consistent and avoid false misses

* Travis - update comments and style

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