The document explores the differences between code coverage and test coverage, emphasizing that code coverage is a white-box testing technique assessing executed code, while test coverage is a black-box technique evaluating test execution against requirements. It outlines best practices, advantages, and disadvantages of each method, detailing how they can be complemented for effective software quality assurance. Moreover, it provides insights into various coverage types and emphasizes the importance of a comprehensive testing strategy to mitigate defects and improve application reliability.