The manager is hopefully also a developer, and listens to his team Else you have a manager that sets arbitrary quality metrics that the dev team doesn't agree are useful then - and that's a way bigger problem.
In the case of contractor work where a customer actually buys the code and not just the functinoality - it's very tricky. I have never done contractor work so I'm not aware of how contracts are usually written. How do you set a quality metric? I'd be much more comfortable to agree to third party to judge the quality than to have an arbitrary metric in a contract for e.g. ratio number of comments to code lines, the average number of character in symbol names or the percentage of lines of code covered by tests.
Spare us your platitudes. Most developers don't decide the code coverage, the manager or the client does.