text: Title: Uncovered files from dirs without __init__.py are not reported
  Body: >This feature is built into coverage, but with a caveat: you have to use paths for the source.
  >Eg: if you use `py.test --cov=somepath` then you'll get all files in `somepath` in the report.
  
  _Originally posted by @ionelmc in https://github.com/pytest-dev/pytest-cov/issues/88#issuecomment-139555501_
        
  If I have a file src/utils/foo.py an run
  
  `pytest --cov=src`
  
  I would expext that foo.py is reported as uncovered. However, it is not. 
  
  If I run
  
  `pytest --cov=src/utils`
  
  the file is reported as uncovered. 
  
  => How can I tell pytest-cov to **look for uncovered files recursively**? Is there some flag I can set in pyproject.toml or do I need to use some regular expression for some file path property?
  
  (Adding empty __init__.py files would also help to identify uncovered files. However, adding __init__.py files only for determining coverage seems to be weird. Especially as the need for those files vanishes once the tests are written.)
  
  I use pytest 7.2.0, pytest-cov 4.0.0 and python 3.10.5
  
  My pyproject.toml file contains following settings:
  
  ```
  [tool.pytest.ini_options]
  # Also see
  # https://docs.pytest.org/en/7.1.x/customize.html#pyproject-toml
  # https://pytest-cov.readthedocs.io/en/latest/config.html
  # If you want to see console output from tests, include -s flag
  addopts = [
      # !! do not include --cov option here because it would destroy PyCharm debug feature !!
      # Also see https://stackoverflow.com/questions/40718760/unable-to-debug-in-pycharm-with-pytest
      '--junitxml=report.xml',
      '--import-mode=importlib',
      '-s'  # enables logging output in console while debugging tests
  ]
  pythonpath = ['src', 'test']
  testpaths = 'test'
  
  [tool.coverage.run]
  source = ['src']
  
  [tool.coverage.report]
  # Also see
  # https://coverage.readthedocs.io/en/6.4.4/config.html#config
  fail_under = 90
  show_missing = true
  exclude_lines = ['if __name__ == .__main__.:']
  
  [tool.coverage.html]
  directory='.coverage'
  ```
  
  