In-code exclusions are things like the
[ExcludeFromCodeCoverage] attribute in dotnet, or the
These in-code exclusions can be abused to artificially inflate the coverage percentage. For example, I can have a repository with 5K lines of code that has a 90% coverage rate, if I apply an in-code exclusion to most of the files in the repository and have a small handful of unit tests.
Sometimes using these are necessary and legitimate, so this probably should not be part of a quality gate, but it should be immediately obvious to someone looking at an overall view of projects which ones are really covered and which ones are not.