Summary: test coverage isn't really about how much logic is covered. It tells you what percentage of the code was executed during a test run. The "uncalled code" metric is the only helpful metric.
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Nice take on the topic, especially about considering risk and context.
I hope it's OK to share an article on here I wrote about test coverage. I came to the same conclusion along a different path.
Test Coverage is a Lie
Stephen Mizell
Summary: test coverage isn't really about how much logic is covered. It tells you what percentage of the code was executed during a test run. The "uncalled code" metric is the only helpful metric.