Mark declare statements with values as coverable

[pguyot]

Mark declare statements SQL Server reports they are run.

How to test this code:

create or alter procedure test_cover as
begin
    declare @var int
        = 0
    declare @var1 int
        = (select 1 + 2)
    declare @var2 int
    declare @var3 int,
            @var4 int = 42,
            @var5 int
end
go

Has been tested on (remove any that don't apply):

• SQL Server 2022 for Linux (Microsoft official Docker image)