The document discusses code coverage metrics and their usefulness. It explains that while metrics like block/line and branch coverage are measurable, attaining 100% on them is unrealistic and does not prove full testing. Specification-based metrics tied to requirements, assertions, APIs, and UI elements are more attainable targets but also not sufficient on their own. Overall, no single coverage metric is perfect, but combined they can help improve test quality and identify issues like dead code if used appropriately with consideration for return on investment.