[nimih]

> Because if it is indeed an impossible scenario, then the lack of coverage shouldn't matter.

At the point where a load-bearing piece of your quality assurance strategy is 100% branch coverage of the generated machine code, it very much does matter.

> I'm skeptical of the claim that if (3) is infeasible then the next best option is (1)

In the general case, obviously not. But, in the specific case we’re discussing, which is that (2) has the rider of “the development team will be forced to abandon a heretofore important facet of their testing strategy at the exact moment they are rewriting the entire codebase in a language they are guaranteed to have less expertise in,” I think (1) seems pretty defensible.