chore(deps): update codecov/codecov-action action to v4.4.0 (#33054)

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This PR contains the following updates:

| Package | Type | Update | Change |
|---|---|---|---|
| [codecov/codecov-action](https://togithub.com/codecov/codecov-action)
| action | minor | `4.3.1` -> `4.4.0` |

# Warnings (1)

Please correct - or verify that you can safely ignore - these warnings
before you merge this PR.

- `codecov/codecov-action`: Could not determine new digest for update
(github-tags package codecov/codecov-action)

---

---

> [!WARNING]
> Some dependencies could not be looked up. Check the Dependency
Dashboard for more information.

---

### Release Notes

<details>
<summary>codecov/codecov-action (codecov/codecov-action)</summary>

###
[`v4.4.0`](https://togithub.com/codecov/codecov-action/compare/v4.3.1...v4.4.0)

[Compare
Source](https://togithub.com/codecov/codecov-action/compare/v4.3.1...v4.4.0)

</details>

---

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.github/workflows/build-and-test.yml

@@ -338,7 +338,7 @@ jobs:
           merge-multiple: true
           pattern: coverage-artifacts-*
       - name: Upload coverage report
-        uses: codecov/codecov-action@5ecb98a3c6b747ed38dc09f787459979aebb39be # 4.3.1
+        uses: codecov/codecov-action@6d798873df2b1b8e5846dba6fb86631229fbcb17 # 4.4.0
         env:
           CODECOV_TOKEN: ${{ secrets.CODECOV_TOKEN }}