Reproducer:
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#!/bin/sh -x
export PATH=$JAVA_HOME/bin:$PATH
cat > Main.java <<EOT
public class Main {
    record Point(int x, int y) {}
    public static void main(String[] args) {
        System.out.println(new Point(0, 0).x);
        System.out.println(new Point(0, 0).y);
    }
}
EOT
javac -d `pwd` Main.java
if [ ! -d orig ]
then
    mkdir orig
fi
cp *.class orig
java -jar $JCOV_JAR Instr `find . -name "*.class"`
java -cp `pwd`:`dirname $JCOV_JAR`/jcov_file_saver.jar Main
java --add-exports jdk.jdeps/com.sun.tools.javap=ALL-UNNAMED -jar $JCOV_JAR RepGen -javap orig -o report result.xml
java --add-exports jdk.jdeps/com.sun.tools.javap=ALL-UNNAMED -jar $JCOV_JAR RepGen -src . -o report_java result.xml
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Both reports show line coverage as "-20%(-1/5)"