Something was changed in .map file format since Delphi 2010 and CodeCoverage32 threat abstract methods as executed non-covered code.

Project settings

Linking / Map file: Detailed

Command Line (32-bit)

CodeCoverage32 -e Project.exe -m Project.map -u SampleUnit -od Coverage -html

Command Line (64-bit)

CodeCoverage64 -e Project.exe -m Project.map -u SampleUnit -od Coverage -html

Minimal code to reproduce

Project.dpr

program Project;

{$APPTYPE CONSOLE}

uses
  SampleUnit in 'SampleUnit.pas';

begin
  with TClassB.Create do
    try
      Method;
    finally
      Free;
    end;
end.

SampleUnit.pas

unit SampleUnit;

interface

type

  TClassA = class
  public
    procedure Method; virtual; abstract;
  end;

  TClassB = class(TClassA)
  public
    procedure Method; override;
  end;

implementation

procedure TClassB.Method;
begin
end;

end.

Coverage Report

Compiler	Lines	Covered	Covered %	Report
Delphi 5	2	2	100 %
Delphi 6	2	2	100 %
Delphi 7	2	2	100 %
Delphi 2005	2	2	100 %
Delphi 2006	1	1	100 %
Delphi 2009	1	1	100 %
Delphi 2010	2	1	50 %
Delphi XE	3	2	66 %
Delphi XE2 32-bit	3	2	66 %
Delphi XE2 64-bit	4	3	75 %
Delphi XE3 32-bit	3	2	66 %
Delphi XE3 64-bit	4	3	75 %
Delphi XE4 32-bit	3	2	66 %
Delphi XE4 64-bit	4	3	75 %
Delphi XE5 32-bit	3	2	66 %
Delphi XE5 64-bit	4	3	75 %
Delphi XE6 32-bit	3	2	66 %
Delphi XE6 64-bit	4	3	75 %
Delphi XE7 32-bit	3	2	66 %
Delphi XE7 64-bit	4	3	75 %
Delphi XE8 32-bit	3	2	66 %
Delphi XE8 64-bit	4	3	75 %
Delphi 10.0 Seattle 32-bit	3	2	66 %
Delphi 10.0 Seattle 64-bit	4	3	75 %
Delphi 10.1 Berlin 32-bit	3	2	66 %
Delphi 10.1 Berlin 64-bit	4	3	75 %
Delphi 10.2 Tokyo 32-bit	3	2	66 %
Delphi 10.2 Tokyo 64-bit	4	3	75 %
Delphi 10.3 Rio 32-bit	3	2	66 %
Delphi 10.3 Rio 64-bit	4	3	75 %