Just because code is touched during the test process doesn’t necessarily mean it has been tested. Coverage is more useful for finding chunks of code that aren’t exercised at all by tests. Branches that never get hit that probably deserve extra scrutiny. Coverage is an interesting heuristic but 100% code coverage is not 100% bug free code. Likewise, there’s stuff that’s just not worth it to wrap in a test. The effort…
Probably not the test you want to have though.