Getting lcov to work on Cygwin
Cygwin doesn't need a port of lcov because it can be trivially built from source.
lcov is a set of perl scripts so once you have perl installed, you can download the source and build lcov directly.
Download tarball, extract to a folder, then:
make install
Cygwin doesn't have a port of lcov, sadly. To get one, you'll need to rebuild it from source yourself.
If you do get it working, I'm pretty sure the rest of the Cygwin community would love to have it; there's instructions on submitting Cygwin ports on the Package Contributor's Guide.