As you know that the only way you get EMMA code coverage currently is to use an error prone approach of changing stuff to get your application temproarily in an Android build. I would rather have less error prone approach. The whole diea is to have some test coverage indicatos hgowever due to the way Andorid evolves we know we need nto strive for full 100% code test coverage.
Thus, here is the bright idea under the tests targets still run apiviz doclet on the normal src code to be included say in javadocs/nontests and than run both the src and tests/src under the taglets collection taglet. Than you can mark all the classes and methods a certain way in javadoc style until they have test classes implemented. It is not a very nice and pretty report, but at least you could read the javadoc to gather what areas of code were not tested yet because the taglets collection taglet is tagging your javadoc tagging of code not yet with a test class or methods in certain graphical manner.
Taglets Collection already has a taglet for the javadco tag; @testcases and we can make that more graphical by changing the taglets collection stylesheets. So it is a metter of picking a tag in taglets ot represent code not yet hacing testcases written for. Nice and simple.