kcov: Use scoped init guard

kcov: Use scoped init guard

Convert lock initialization to scoped guarded initialization where
lock-guarded members are initialized in the same scope.

This ensures the context analysis treats the context as active during
member initialization. This is required to avoid errors once implicit
context assertion is removed.

Signed-off-by: Marco Elver <elver@google.com>
Signed-off-by: Peter Zijlstra (Intel) <peterz@infradead.org>
Link: https://patch.msgid.link/20260119094029.1344361-4-elver@google.com