build(deps): bump codecov/codecov-action from 3.1.6 to 4.0.0 (#42415)

Bumps [codecov/codecov-action](https://github.com/codecov/codecov-action) from 3.1.6 to 4.0.0.
- [Release notes](https://github.com/codecov/codecov-action/releases)
- [Changelog](https://github.com/codecov/codecov-action/blob/main/CHANGELOG.md)
- [Commits](ab904c41d6...f30e4959ba)

---
updated-dependencies:
- dependency-name: codecov/codecov-action
  dependency-type: direct:production
  update-type: version-update:semver-major
...

Signed-off-by: dependabot[bot] <support@github.com>
Co-authored-by: dependabot[bot] <49699333+dependabot[bot]@users.noreply.github.com>

.github/workflows/audit.yaml

@@ -43,7 +43,7 @@ jobs:
           . share/spack/setup-env.sh
           $(which spack) audit packages
           $(which spack) audit externals
-    - uses: codecov/codecov-action@ab904c41d6ece82784817410c45d8b8c02684457 # @v2.1.0
+    - uses: codecov/codecov-action@f30e4959ba63075080d4f7f90cacc18d9f3fafd7 # @v2.1.0
       if: ${{ inputs.with_coverage == 'true' }}
       with:
         flags: unittests,audits