test_runner: node:coverage ignore comments exclude DA but leave BRDA in lcov output

Version

v24.13.0

Platform

Darwin 24.6.0 (macOS)

Subsystem

test_runner

What steps will reproduce the bug?

1. Create a file with a branch and /* node:coverage ignore next */ comment:

// src/example.js
function getValue(condition) {
  if (condition) {
    return 'truthy';
  }
  /* node:coverage ignore next */
  return 'falsy';
}

module.exports = { getValue };

2. Create a test that only covers the truthy branch:

// test/example.test.js
const { describe, it } = require('node:test');
const assert = require('node:assert');
const { getValue } = require('../src/example.js');

describe('getValue', () => {
  it('should return truthy when condition is true', () => {
    assert.strictEqual(getValue(true), 'truthy');
  });
});

3. Run with coverage:

node --experimental-test-coverage --test-reporter=lcov --test-reporter-destination=coverage/lcov.info --test test/example.test.js

4. Examine the generated lcov.info

How often does it reproduce? Is there a required condition?

Always reproducible.

What is the expected behavior? Why is that the expected behavior?

The /* node:coverage ignore next */ comment should exclude both:

• The DA (line coverage) entry for the ignored line
• The BRDA (branch coverage) entry for the branch leading to the ignored code

This is the expected behavior because:

1. The purpose of ignore comments is to exclude code from coverage calculations
2. c8 (which also uses V8 coverage) correctly handles this by marking both DA and BRDA as covered for ignored lines

What do you see instead?

• DA: Line 6 (return 'falsy';) is correctly excluded from the lcov output
• BRDA: Branch entry remains as uncovered: BRDA:4,2,0,0

BRDA:1,0,0,1
BRDA:1,1,0,1
BRDA:4,2,0,0    <-- This branch should be excluded but remains as uncovered
BRF:3
BRH:2           <-- Only 2 of 3 branches hit (66.67%)
DA:1,1
DA:2,1
DA:3,1
DA:4,1
DA:5,0
DA:7,1          <-- DA:6 is missing