use PHPUnit\Framework\Attributes\CoversNothing;

#[CoversNothing]
class SomeCest
{
    public function someTest(\AcceptanceTester $I): void
    {
        // ...
    }
}

// PHPUnit 13 — PHPUnit\Metadata\Api\CodeCoverage
public function shouldCodeCoverageBeCollectedFor(TestCase $test): bool
{
    if ($parser->forClass($test::class)->isCoversNothing()->isNotEmpty()) {
        return false;
    }
    return true;
}

public function getLinesToBeCovered(): array|bool
{
    if (PHPUnitVersion::series() < 10) {
        return TestUtil::getLinesToBeCovered($this->testClass, $this->testMethod);
    }

    $metadata = \PHPUnit\Metadata\Parser\Registry::parser()
        ->forClassAndMethod($this->testClass, $this->testMethod);

    if ($metadata->isCoversNothing()->isNotEmpty()) {
        return false;
    }

    if (version_compare(CodeCoverageVersion::id(), '12', '>=')) {
        return (new CodeCoverage())->coversTargets($this->testClass, $this->testMethod)->asArray();
    }

    return (new CodeCoverage())->linesToBeCovered($this->testClass, $this->testMethod);
}

if (version_compare(CodeCoverageVersion::id(), '12', '>=')) {
    $tcClass = 'SebastianBergmann\\CodeCoverage\\Test\\Target\\TargetCollection';
    if (class_exists($tcClass) && method_exists($tcClass, 'fromArray')) {
        if ($linesToBeCovered === false) {
            $codeCoverage->stop(false, $status);
            return;
        }
        $linesToBeCovered = $tcClass::fromArray($linesToBeCovered);
        $linesToBeUsed    = $tcClass::fromArray($linesToBeUsed);
    }
}
$codeCoverage->stop(true, $status, $linesToBeCovered, $linesToBeUsed);