Internals: Move wrapTop before V3Coverage (#8291)

src/V3Coverage.cpp

@@ -283,7 +283,7 @@ class CoverageVisitor final : public VNVisitor {
         VL_RESTORER_COPY(m_funcTemps);
         createHandle(nodep);
         m_modp = nodep;
-        m_state.m_inModOff = false;  // Haven't made top shell, so tops are real tops
+        m_state.m_inModOff = nodep->isTop();  // Already made top shell, no coverage for it
         if (!origModp) {
             // No blocks cross (non-nested) modules, so save some memory
             m_varnames.clear();