ci: upgrade action of codecov to v3

[Keith-CY]

Ref:

• ⚠️ Deprecation of v1: https://github.com/codecov/codecov-action#%EF%B8%8F--deprecation-of-v1

[codecov-commenter]

Codecov Report

❗ No coverage uploaded for pull request base (develop@c6d95d4). Click here to learn what that means.
The diff coverage is n/a.

@@            Coverage Diff             @@
##             develop     #621   +/-   ##
==========================================
  Coverage           ?   96.38%           
==========================================
  Files              ?       51           
  Lines              ?     1686           
  Branches           ?      355           
==========================================
  Hits               ?     1625           
  Misses             ?       61           
  Partials           ?        0