apply suggestion from @philnash

---

Co-authored-by: @philnash

Author: JakobJingleheimer

lib/internal/test_runner/coverage.js

@@ -198,18 +198,13 @@ class TestCoverage {
               continue;
             }
 
-            // If the branch is uncovered but contains ignored lines, treat it as
-            // covered. This matches the behavior of tools like c8 and ensures that
-            // ignored code doesn't penalize branch coverage.
-            const branchCount = (range.count === 0 && range.ignoredLines > 0) ? 1 : range.count;
-
             ArrayPrototypePush(branchReports, {
               __proto__: null,
               line: range.lines[0]?.line,
-              count: branchCount,
+              count: range.count,
             });
 
-            if (branchCount !== 0) {
+            if (range.count !== 0) {
               branchesCovered++;
             }