Our way to reach 100% coverage is the following:

1. we do module-test to cover as near as 100% as possible
2. if we reach less than 100% (this is the normal case), we analyze/review all parts that were not covered by the test
   • if we discover testing-gaps, we enhance the module test
   • if some code is really not testable, but OK according the analysis/review, we consider it covered

With that proceeding it is always possible to reach the 100% coverage. And I don't think it is cheating ;-)

HTH, Rata