Let me recommend appending -X to the sonar-scanner command – you should be able to find out if the flies in question are being seen by the scanner, and if they’re excluded – why.
Looking at the logs, it seems files in the submodule are being ignored by scm ignore settings (exclusions meant to be inferred from files like a .gitignore file)
21:34:46.755 DEBUG: File '/home/runner/work/TimeDelay/TimeDelay/TestTimeDelay/components/PlcLib/TimeLib.h' is excluded by the scm ignore settings.
I’m not sure why that is – as at a glance your .gitignore file wouldn’t try and exclude these files.
You can set -Dsonar.scm.exclusions.disabled=true in your scanner command