Load simplecov before loading lib for better coverage results

ref: https://github.com/rubocop/rubocop/blob/d0bc9e161c936e104e12a90ea09382578ce4964a/Rakefile#L5 ref: https://github.com/simplecov-ruby/simplecov?tab=readme-ov-file#getting-started

Author: viralpraxis

spec/spec_helper.rb

@@ -1,5 +1,12 @@
 # frozen_string_literal: true
 
+# For code coverage measurements to work properly, `SimpleCov` should be loaded
+# and started before any application code is loaded.
+if ENV.fetch('COVERAGE', nil) == 'true'
+ require 'simplecov'
+ SimpleCov.start
+end
+
 require 'rubocop-rails'
 require 'rubocop/rspec/support'
 require_relative 'support/file_helper'
@@ -9,11 +16,6 @@
 # in ./support/ and its subdirectories.
 Dir["#{File.dirname(__FILE__)}/support/**/*.rb"].sort.each { |f| require f }
 
-if ENV.fetch('COVERAGE', nil) == 'true'
- require 'simplecov'
- SimpleCov.start
-end
-
 RSpec.configure do |config|
  config.shared_context_metadata_behavior = :apply_to_host_groups
  config.filter_run_when_matching :focus