/* istanbul ignore next */ not working

[rikisamurai]

I have added /* istanbul ignore next */ , but it doesn't work.
here is my project: https://github.com/rikisamurai/swc-jest-issue. You can reproduce the issue by running the command pnpm test
version:

    "@swc/cli": "^0.1.62",
    "@swc/core": "^1.3.68",
    "@swc/jest": "^0.2.26",
    "jest": "^29.5.0",

swc/jest doesn't ignore export const countAtom = atom(0);

source code

import React from 'react';
import { atom, useAtom } from 'jotai';

/* istanbul ignore next */
export const countAtom = atom(0);

export function Counter() {
    const [count, setCount] = useAtom(countAtom);

    return (
        <h1>
            <p>{count}</p>
            <button onClick={() => setCount(c => c + 1)}>one up</button>
        </h1>
    );
}

jest config:

const swcConfig: SWCConfig = {
  sourceMaps: true,
  jsc: {
    preserveAllComments: true,
  },
};
const config: JestConfig = {
    testEnvironment: 'jsdom',
    transform: {
        '^.+\\.(t|j)sx?$': ['@swc/jest', swcConfig as Record<string, unknown>],
    },
    rootDir: './',
    collectCoverage: true,
    coverageReporters: ['clover', 'json', 'lcov', 'text'],
    setupFilesAfterEnv: ['<rootDir>src/setupTests.ts'],
};

[rikisamurai]

But if i switch to ts-jest, it works well

const config: JestConfig = {
    // ...
    transform: {
        '^.+\\.(ts|tsx)?$': 'ts-jest',
        '^.+\\.(js|jsx)$': 'babel-jest',
        // '^.+\\.(t|j)sx?$': ['@swc/jest', swcConfig as Record<string, unknown>],
    },
    // ...
};

[giancarlo88]

I've also noticed this issue, it seems to affect export statements that aren't imported elsewhere in our codebase. Also seems to be a similar issue as #119.

Obviously in some cases a solution is to remove the export, but ideally we'd be able to ignore it.

Here's a screenshot of an example from the lcov output:

Even moving the comment to a different spot doesn't resolve it:

The only way I'm able to resolve it is by removing the export:

Or by /* istanbul ignore file */ but that's not ideal.

Happy to try and reproduce with a repo if needed

[k2xl]

I'm the author of #119 and I guess export may be the reason it is not ignored. We are using nextjs so components have to be default exported to be picked up