`<template>` line is shown as not covered if `v-if` used in component (4.6+, 5.0+)

[TheJaredWilcurt]

Related plugins

• [X] plugin-vue
• [ ] plugin-vue-jsx

Describe the bug

In 4.5.2 and below components with v-if would have 100% test coverage, now with 4.6.0 and above they will report the first line of the Vue component (<template>) as not being covered in tests.

I've made the min-repro as simple as possible, it boils down to this:

Example:

<template>
  <div v-if="true"></div>
</template>

<script>
export default {
  name: 'App'
};
</script>

import { shallowMount } from '@vue/test-utils';

import App from '../../src/App.vue';

describe('App.vue', () => {
  test('Shallow mount', async () => {
    const wrapper = shallowMount(App);

    expect(true)
      .toEqual(true);
  });
});

Reproduction

https://github.com/TheJaredWilcurt/vite-plugin-vue-min-repro

Steps to reproduce

1. clone repo
2. npm install
3. npm t

System Info

Tested on Node 20 and 21, Ubuntu 22.04 LTS and also GHA.

Used Package Manager

npm

Logs

No response

Validations

• [X] Follow our Code of Conduct
• [X] Read the Contributing Guidelines.
• [X] Read the docs.
• [X] Check that there isn't already an issue that reports the same bug to avoid creating a duplicate.
• [X] Make sure this is a Vite issue and not a framework-specific issue. For example, if it's a Vue SFC related bug, it should likely be reported to vuejs/core instead.
• [X] Check that this is a concrete bug. For Q&A open a GitHub Discussion or join our Discord Chat Server.
• [X] The provided reproduction is a minimal reproducible example of the bug.

[TheJaredWilcurt]

https://github.com/vitejs/vite-plugin-vue/compare/plugin-vue%404.5.2...plugin-vue%404.6.0

[TheJaredWilcurt]

I made a new branch in the minrepro with today's date and the latest versions for all dependencies. Issue is still present:

• https://github.com/TheJaredWilcurt/vite-plugin-vue-min-repro/tree/2024-08-18