Coverage is undefined if sourceRoot is not set

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🐞 Bug report

Command (mark with an x)

• new
• build
• serve
• test
• e2e
• generate
• add
• update
• lint
• extract-i18n
• run
• config
• help
• version
• doc

Is this a regression?

Yes, coverage was generated properly even with sourceRoot unset in angular 12.

Description

The @angular-devkit/build-angular builder fails to generate coverage if sourceRoot is not set. There's no error or warning linking this to the missing sourceRoot.

Possibly related to #22161, though the lack of a reproduction in that issue makes it unclear if it really is the same.

🔬 Minimal Reproduction

npx --package @angular/cli@latest ng new repro --defaults
cd repro
# remove the sourceRoot, e.g. via jq
jq 'del(.projects.repro.sourceRoot)' angular.json | sponge angular.json

# now run tests
npx ng test --code-coverage --watch false

🔥 Exception or Error

✔ Browser application bundle generation complete.
18 07 2022 14:34:09.375:INFO [karma-server]: Karma v6.3.20 server started at http://localhost:9876/
18 07 2022 14:34:09.376:INFO [launcher]: Launching browsers Chrome with concurrency unlimited
18 07 2022 14:34:09.380:INFO [launcher]: Starting browser Chrome
18 07 2022 14:34:11.139:INFO [Chrome 103.0.5060.114 (Mac OS 10.15.7)]: Connected on socket GbDlEOfCDPMnbVHSAAAB with id 7822168
Chrome 103.0.5060.114 (Mac OS 10.15.7): Executed 3 of 3 SUCCESS (0.098 secs / 0.09 secs)
TOTAL: 3 SUCCESS

=============================== Coverage summary ===============================
Statements   : Unknown% ( 0/0 )
Branches     : Unknown% ( 0/0 )
Functions    : Unknown% ( 0/0 )
Lines        : Unknown% ( 0/0 )
================================================================================
✨  Done in 9.73s.

🌍 Your Environment

Angular CLI: 14.0.6
Node: 16.15.0
Package Manager: yarn 1.22.15 
OS: darwin x64

Angular: 14.0.6
... animations, cli, common, compiler, compiler-cli, core, forms
... platform-browser, platform-browser-dynamic, router

Package                         Version
---------------------------------------------------------
@angular-devkit/architect       0.1400.6
@angular-devkit/build-angular   14.0.6
@angular-devkit/core            14.0.6
@angular-devkit/schematics      14.0.6
@schematics/angular             14.0.6
rxjs                            7.5.6
typescript                      4.7.4

Anything else relevant?

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