test_runner: report ignored branches as covered in lcov output

Author: AryaRizky

lib/internal/test_runner/coverage.js

@@ -263,14 +263,18 @@ class TestCoverage {
           ObjectAssign(range, mapRangeToLines(range, lines));
 
           if (isBlockCoverage) {
+            // If all lines in this range are ignored, report the branch as
+            // covered (count=1) instead of its actual V8 count. This matches
+            // the behavior of c8 and ensures the lcov output does not contain
+            // uncovered BRDA entries for ignored branches.
+            const count = range.ignoredLines === range.lines.length ? 1 : range.count;
             ArrayPrototypePush(branchReports, {
               __proto__: null,
               line: range.lines[0]?.line,
-              count: range.count,
+              count,
             });
 
-            if (range.count !== 0 ||
-                range.ignoredLines === range.lines.length) {
+            if (count !== 0) {
               branchesCovered++;
             }