I'm having a hard time following what the problem is.

Could you provide an example of the code that produced the error as text, preferably as a Go playground link?

Also, since this appears to be related to the coverage tool, can you please provide the precise steps you took to reproduce your error?

And finally, please share the Go version you're using and the platform you're executing these commands on. Thanks.

I typed in your example code (or something approximating it) and did a coverage run on it. Attached
files.zip with the files I am using. When I run

go test -test.count=2 -coverprofile=cov.dat .
go tool cover -html=cov.dat

I get this output from the second step:

So, you are correct in that the coverage tool doesn't seem to be treating lines 13 and 14 as executable, but given that the reported coverage is 100%, why is this a problem?

Timed out in state WaitingForInfo. Closing.

(I am just a bot, though. Please speak up if this is a mistake or you have the requested information.)