sebastianbergmann/php-code-coverage — comment on commit 659a44a649968c895c8cbfbc0d4141e161ec77e8
File:  line 0
By sebastianbergmann:

As written in the ChangeLog: "All lines, including those that are not executable, of such a file are counted as not executed."

Unfortunately, your observation that people have worked out to not whitelist problematic sourcefiles does not match mine. Instead of adding more and more workarounds I think it is best to not bother including uncovered files to provide acurate information on the number of executable lines they contain.