coverage: Merge refined spans in a separate final pass
Pulling this merge step out of `push_refined_span` and into a separate pass lets us push directly to `refined_spans` instead of calling a helper method.
Because the compiler can now see partial borrows of `refined_spans`, we can remove some extra code that was jumping through hoops to satisfy the borrow checker.
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``@rustbot`` label +A-code-coverage
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