Code removed by linker is excluded from percentage calculation?

What steps will reproduce the problem?
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Create some code that 
1. is called in the actual project
2. is NOT called in the test project

What is the expected output? What do you see instead?
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Lines used by the actual project and not used in a test project are by 
definition lines of code not covered by unit tests. I would expect to see these 
lines counting towards the total number of lines and thus lowering the code 
coverage percentage.

Instead they are simply not counted at all. That is to say that these lines do 
not count towards the "Number of lines with code gen", while obviously being 
present and not called by tests.

This means that the code coverage percentage is way too high.

What version of the product are you using? On what operating system?
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RC10 
Win7 64bit

Please provide any additional information below.
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I suspect this may have to do with the linker excluding the unused code from 
the generated exe. Unfortunately, I do not see a way to tell the linker not to 
exclude that code.

Would like at least a work around so the numbers are less skewed.

Original issue reported on code.google.com by marjanve...@gmail.com on 11 Feb 2015 at 12:20

trident-job / delphi-code-coverage

Code removed by linker is excluded from percentage calculation? #63