Coverage test: compile plsql with optimize level 1

 - [x] Ensure the test_profiler function is compiled with PLSQL_OPTIMIZE_LEVEL=1
 - [x] Adjust profiler expectations accordingly (with plsql optimize level all non-whitespace/non-comment lines are included).
 - [x] Add a few comments and empty lines to the test plsql function. (So that it covers the scenario with total lines > analized lines)

This resolves an issue with the coverage tests (the were failing with Oracle 12c).

Oracle dbms_profiler coverage information is only relevant when pl/sql is compiled with PLSQL_OPTIMIZE_LEVEL=1.
http://docs.oracle.com/database/121/ARPLS/d_profil.htm#ARPLS039