spcoverage: Remove test program

This program contained an optional test case.  It was enabled by the
RTEMS_COVERAGE define.  The functions under test are not implemented by RTEMS.

spec/build/testsuites/sptests/grp.yml

@@ -188,8 +188,6 @@ links:
   uid: spconsole01
 - role: build-dependency
   uid: spcontext01
-- role: build-dependency
-  uid: spcoverage
 - role: build-dependency
   uid: spcpucounter01
 - role: build-dependency

spec/build/testsuites/sptests/spcoverage.yml

@@ -1,19 +0,0 @@
-SPDX-License-Identifier: CC-BY-SA-4.0 OR BSD-2-Clause
-build-type: test-program
-cflags: []
-copyrights:
-- Copyright (C) 2020 embedded brains GmbH (http://www.embedded-brains.de)
-cppflags: []
-cxxflags: []
-enabled-by: true
-features: c cprogram
-includes: []
-ldflags: []
-links: []
-source:
-- testsuites/sptests/spcoverage/init.c
-stlib: []
-target: testsuites/sptests/spcoverage.exe
-type: build
-use-after: []
-use-before: []