Preconditions

magento-coding-standard v1.0.1

Steps to reproduce

1. Create some code somewhere in dev/tests/* that violates a rule like "Magento2.Exceptions.DirectThrow"

Results

The dev/tests/* directories are not excluded, so all rules are applied, even if they are not necessary for test code.
Exactly which rules should be excluded may be up for discussion, but I would assume the same exclusions for */Tests/* would apply.