GitHub: Coverity scan enabling (Lnx)

.github/patches/coverity/coverity_patch.md

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+
+## Coverity Patch Overview
+
+This repository includes a patch file located at `.github/patches/coverity`, which is specifically designed to improve the effectiveness of Coverity static analysis scans.
+
+### Purpose
+
+The patch reflects necessary modifications to Coverity configuration files to increase the number of **Captured Compilation Units (CCUs)** to at least **85%**, which is the minimum threshold required by [scan.coverity.com](https://scan.coverity.com) to perform a successful analysis.
+
+### Background
+
+Coverity Build Tool currently lacks full support for the latest versions of **Intel DPCPP compiler**, which is commonly used in modern C++ projects, especially those involving SYCL or heterogeneous computing. As a result, many compilation units are not captured during the default build process, leading to failure to meet Coverity scanning requirements and server side analysis rejection.
+
+### Solution
+
+The patch introduces configuration changes and workarounds that help Coverity recognize and process a greater portion of the build, despite the limitations with DPCPP. These changes may include:
+
+- Adjustments to compiler flags
+- Substitutions or wrappers for unsupported compiler calls
+- Environment variable tweaks
+- Additional build script logic
+
+By applying this patch, the project can meet the CCU threshold and ensure that Coverity performs a meaningful and complete static analysis.
+
+### Support
+
+The patch is expected (not required) to be reviewed after each Coverity Build Tool version upgrade (~once an year) for relevance of the changes it contains, some of which may become obsolete due to improved Intel compiler support in future versions of the Coverity Build Tool.