There are changes done by Salesforce, as mentioned in following blog
https://developer.salesforce.com/blogs/2021/04/clearer-apex-commands
test-result-codecoverage.json
This file displays information for each Apex class covered by the test
methods that were run. There’s no change to the format of this file.
The data only includes relevant information now. (Similar to the
changes described above for the human-readable output) The only
classes listed in this file will be ones that are directly touched by
the tests that were run. The information comes from the
ApexCodeCoverageAggregate entity.
We are also facing this issue, when we checked detail coverage test-result-<>.json, number of entries coverage is 10000. As a result, only subset of files are included in test-result-codecoverage.json which are touched by 10000 entries in coverage test-result-<>.json
Does anyone found any solution, one possible solution could be extract data from ApexCodeCoverageAggregate and transform that to create test-result-codecoverage.json and pass that to SonarQube.