replace `pytest-lineno` and `pytest-cov` to `coverage` package, with more supports

[wkCircle]

This is the 2nd PR related to issue #39.

The PR

• adds the setting tb=line traceback, so we have the sample output shown below (the one line FAILURES section)
• removes the pytest-lineno package since we have the line number due to tb=line.
• replaces the pytest-cov package with coverage package since it supports:
  • different report format output
  • the ability to exclude some trivial code lines that are not covered in tests (e.g., raise NotImplementedError etc)
• update relevant setups in pyproject.toml and Makefile for the new package.

PS. - in Makefile means to continue the next line execution even if an error is encountered. (Reference)

Example screenshot when with errors: w/o errors: