[ruby-core:109822] [Ruby master Bug#18991] False LocalJumpError when branch coverage is enabled

Issue #18991 has been reported by qnighy (Masaki Hara).

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Bug #18991: False LocalJumpError when branch coverage is enabled
https://bugs.ruby-lang.org/issues/18991

* Author: qnighy (Masaki Hara)
* Status: Open
* Priority: Normal
* ruby -v: ruby 3.1.2p20 (2022-04-12 revision 4491bb740a) [arm64-darwin21]
* Backport: 2.7: UNKNOWN, 3.0: UNKNOWN, 3.1: UNKNOWN
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Enabling branch coverage leads to a false LocalJumpError where it should not be raised.

```ruby
# test.rb
require "coverage"
Coverage.start(branches: true)
# Coverage.start(lines: true)

load "./test2.rb"
```

```ruby
# test2.rb
1&.tap do break end
```

Output:

```
$ ruby test.rb
/Users/qnighy/workdir/branch-coverage-bug/test2.rb:1:in `block in <top (required)>': break from proc-closure (LocalJumpError)
	from <internal:kernel>:90:in `tap'
	from /Users/qnighy/workdir/branch-coverage-bug/test2.rb:1:in `<top (required)>'
	from test.rb:5:in `load'
	from test.rb:5:in `<main>'
```



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