Achieving 100% statement coverage sounds like a noble goal, but it is not usually feasible in practice, nor is it likely to be a good use of effort. Just because a statement is executed does not mean it is bug-free; statements containing complex expressions must be executed many times with different inputs to cover the interesting cases. Some statements, like the panic statements above, can never be reached. Others, such as those that handle esoteric errors, are hard to exercise but rarely reached in practice. Testing is fundamentally a pragmatic endeavor, a trade-off between the cost of
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