> 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.
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.
