Move registering the execution of a basic block to the beginning rather than the end.

There are situations which can affect the correctness (or at least expectation)
of the gcov output. For instance, if a call to __gcov_flush() occurs within a
block before the execution count is registered and then the program aborts in
some way, then that block will not be marked as executed. This is not normally
what the user expects.

If we move the code that's registering when a block is executed to the
beginning, we can catch these types of situations.

PR16893