I prefer just setting coverage requirements to 100%, and give developers the freedom to mark code as ignored for coverage (e.g. /* istanbul ignore next */ for many Javascript applications). That way, the annotation is something that can be brought up during code reviews in case the reviewer does not agree with that not being covered, and it doesn't depend on the reviewer having to remember to run or look at a separate coverage report.

(I wrote more about this here: https://vincenttunru.com/100-percent-coverage/)