I really appreciate this article, Steve. I'm living this now. I was one of those who introduced the team I'm on to unit testing. As a corollary that brought along code coverage. As far as I know, no other team at the state agency I work at, even uses unit tests, let alone code coverage. No one in this state agency has ever done unit testing and of course code coverage. I've written about this before but this job is the first one where I even used unit testing. I learned about it before coming onboard. Its been good, but about 6 months into it I noticed that we were writing a bunch of unhelpful unit tests just so that we could maximize code coverage. I didn't realize it at the time, but I was writing unit tests to test the most basic of things, that really don't need testing. (e.g.: assigning a property of a POCO actually returned the value that you assigned. As if suddenly, the .NET framework would stop working.)
Well, we're all learning something none of us had experience at before. I appreciate the links describing the vain pursuit of approximating complete code coverage. I'll bring it to my team.