I would add two things to the reason we're unit testing, which may tip you towards getting that 100% coverage after all.
So to sum it up, unit tests are about a lot more than just double-checking X really does Y. That is not to say you should chase 100% coverage at all costs or by any means, of course you shouldn't. We all know that will end up with tests that mean nothing. But you better be clear about why you leave out bits and "that bit's difficult to test" is usually not a good excuse.
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