I have a Java project under Eclipse Luna, with EclEmma 2.3.1.201405111647 (latest), which use Jacoco 0.7.1, which have support for Java 8 as stated in their changelog:
Lambda expression bodies are compiled into synthetic methods, but as far as I read, synthetic methods are unconditionally filtered out in the code coverage analysis.
By looking at the Change History of JaCoCo I see
Snapshot Build 0.7.2.201408210455 (2014/08/21)
Fixed Bugs
Do not ignore synthetic lambda methods to get code coverage for Java 8 lambda expressions (GitHub #232).
which seems to address your issue. Since you are using EclEmma 2.3.1
which is using JaCoCo version 0.7.1
you just need an update.