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Gcovr does run for .gcno files even when no .gcda was found so this use case should already work.
Nevertheless, there have been repeated issues with this. Possibly, this depends on the exact gcov version being used, as there are reports of gcov refusing to produce a gcov file without coverage (like #298, which also mentions #33 and #154).
Until a reproducible example is made available by affected users, this cannot be fixed. I am closing in the meanwhile.