I agree, it [Devel::Cover] is most definitely not a panacea - I suggested it merely as a means to improve the end result - where the end result is determined as a fit-for-purpose test suite.

Maybe it's just me, but I invariably test _all_ paths thro' the code - especially error paths in cases where exception classes are in use.

Having said that, your point about untestable code is well made and indeed, taken.