Our Java (Counting) Profiler comes close to what the OP wants.
It counts the entries in each base unit in Java code; this includes method entry points and any auxiliary blocks for controlling operators (if, while, try, ...). This provides the same effective result as counting the execution of individual "lines" (not sure what this means in the Java program, but we will let it go) with significantly less overhead.
Account data can be processed as coverage data; nonzero means covered.
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