[tams]

100% test coverage is pretty easy to game as long as the metric is known. Just exercise all paths and write as few assertions as you can.

I'd prefer <100% coverage plus discussions about what to test (and how) much more than working with a test suite built on the wrong incentives.

[KingOfCoders]

If you are someone who games metrics for his benefit or hire people who are gaming metrics for their benefit, I assume yes, this metric is very easy to game as are most metrics. Metric systems are not cheater proof.