[derefr]

> What happens when someone starts making breaking changes to excluded code?

You... don't. You un-exclude it first, and then, because of the rule, you're not allowed to commit the code until you write the tests that bring it back up to 100% coverage. Then you make breaking changes.

[nimblegorilla]

I'm not following the benefit of excluding code in the first place. Your method seems like more work, more error prone, and more likely to leave unintended gaps in coverage.