If a code branch can't be ever taken. Doesn't that mean you do not need it? Basically it must be code that will not get executed. So leaving it out does not mat

If a code branch can't be ever taken. Doesn't that mean you do not need it? Basically it must be code that will not get executed. So leaving it out does not matter. If you then can come up a scenario where you need it. Well in fully tested code you do need to test it.