[IR] Set NEWIR compile flag is ON (#54123)

* on

* add covrage for ir

CMakeLists.txt

@@ -307,7 +307,7 @@ option(WITH_CUDNN_FRONTEND
        "Compile with CUDNN Frontend API support (experimental)" OFF)
 option(WITH_CUDNN_DSO "Compile PaddlePaddle with cuDNN dynamic-link libraries"
        OFF)
-option(WITH_NEWIR "Compile PaddlePaddle with NEWIR" OFF)
+option(WITH_NEWIR "Compile PaddlePaddle with NEWIR" ON)
 
 if(WITH_RECORD_BUILDTIME)
   set_property(

tools/coverage/paddle_coverage.sh

@@ -50,6 +50,7 @@ function gen_full_html_report() {
         '/paddle/paddle/fluid/string/*' \
         '/paddle/paddle/fluid/eager/*' \
         '/paddle/paddle/phi/*' \
+        '/paddle/paddle/ir/*' \
         '/paddle/paddle/utils/*' \
         -o coverage-full.tmp \
         --rc lcov_branch_coverage=0