Update derecho gnu to add coverage capability with lcov

[apcraig]

PR checklist

• Short (1 sentence) summary of your PR:
  Update derecho gnu to add coverage capability with lcov
• Developer(s):
  apcraig
• Suggest PR reviewers from list in the column to the right.
• Please copy the PR test results link or provide a summary of testing completed below.
  All results are bit-for-bit, https://github.com/CICE-Consortium/Test-Results/wiki/cice_by_hash_forks#242329f7be9ff1c1b43f173d5e2c5585eaa6f53d
• How much do the PR code changes differ from the unmodified code?
  • bit for bit
  • different at roundoff level
  • more substantial
• Does this PR create or have dependencies on Icepack or any other models?
  • Yes
  • No
• Does this PR update the Icepack submodule? If so, the Icepack submodule must point to a hash on Icepack's main branch.
  • Yes
  • No
• Does this PR add any new test cases?
  • Yes
  • No
• Is the documentation being updated? ("Documentation" includes information on the wiki or in the .rst files from doc/source/, which are used to create the online technical docs at https://readthedocs.org/projects/cice-consortium-cice/. A test build of the technical docs will be performed as part of the PR testing.)
  • Yes
  • No, does the documentation need to be updated at a later time?
    • Yes
    • No
• Please document the changes in detail, including why the changes are made. This will become part of the PR commit log.

Update derecho gnu to support code coverage testing

• Update to ncarenv/24.12 and gcc/12.4.0
• Add coverage compiler flags
• Update lcov scripting as needed

As part of the CICE port to the new coverage tools, a bug was found in the tools that requires debug flags to be disabled when compiling with coverage flags. This was not the case when coverage was running on cheyenne. See linux-test-project/lcov#385