I noticed you replied here - but turns out I have a similar issue that has appears only since 6th March - raised it here Sonar Typescript Coverage Failing
Even with a minor change with your sonar.exclusions
and sonar.coverage.exclusions
example - still nothing, yet I am also including the tests through sonar.test.inclusions
One difference is my setup here is multi-module to support a mono-repo approach with Angular.