[pca006132]

The problem is that it is natural to have code that is unreachable. Maybe you are trying to defend against potential cases that may be there in the future (e.g., things that are yet implemented), or algorithms written in a general way but are only used in a specific way. 100% test coverage requires removing these, and can hurt future development.

[sgk284]

It doesn't require removing them if you think you'll need them. It just requires writing tests for those edge cases so you have confidence that the code will work correctly if/when those branches do eventually run.

I don't think anyone wants production code paths that have never been tried, right?