I think pursuing 100% test coverage is not a fixed state, it is a must have process to learn how to write tests.
Think about one question first: why did the manager force develop to achieve 100% coverage?
There must have some benefits, or the manager might come from the competitor.
When standing at a higher position, think of time and organization factors, it might be a good choice.
If every engineer in the corporate has the deeply understanding of test coverage as the author, they really do not need to pursue 100% coverage.
But in reality, we can see many companies which do not pursue test coverage, their coverage tend to be 0. That's why we need force 100% test coverage in a short time. Engineers need time to form the habit of test their code, and then experience the pain of bad tests. Then they start to think what kind of tests are valuable.
Think about one question first: why did the manager force develop to achieve 100% coverage? There must have some benefits, or the manager might come from the competitor. When standing at a higher position, think of time and organization factors, it might be a good choice. If every engineer in the corporate has the deeply understanding of test coverage as the author, they really do not need to pursue 100% coverage. But in reality, we can see many companies which do not pursue test coverage, their coverage tend to be 0. That's why we need force 100% test coverage in a short time. Engineers need time to form the habit of test their code, and then experience the pain of bad tests. Then they start to think what kind of tests are valuable.