Earlier quoted context omitted.
> Any language, including C, will emit or not emit instructions that are "invisible" to the author Presumably this is why they do 100% test coverage. All of those instructions would be tested and not invisible to the test suite
How could they know? Any changes to the compiler will potentially generate new code. A new compiler, new flags, a new version. These all can create new invisible untested branches.
Dr. Hipp's position is paraphrased as, “I cannot trust the compilers, so I test the binaries; the source code may have UBs or run into compiler bugs, but I know the binaries I distribute are correct because they were thoroughly tested" at https://blog.regehr.org/archives/1292. There, Dr. John Regehr, a researcher in undefined behavior, found some undefined behavior in the SQLite source code, which kicked off a discussion of the implications of UB given 100% MC/DC coverage of the binaries of every supported platform.
(I suppose the argument at this point is, "Users may use a new compiler, flag, or version that creates untested code, but that's not nearly as bad as _all_ releases and platforms containing untested code.")