fix: ignore lines have to be dropped from coverage and not to be included as covered

lib/line.js

@@ -16,7 +16,8 @@ module.exports = class CovLine {
     this.count = 1
 
     // set by source.js during parsing, if /* c8 ignore next */ is found.
-    this.ignore = false
+    // also can be comment or empty line.
+    this.ignore = /^\s*\/{2}.+\s*$|^\s*$|^\s*\/\*.+\*\/\s*$/.test(lineStr)
   }
 
   toIstanbul () {

lib/source.js

@@ -27,7 +27,7 @@ module.exports = class CovSource {
       this.lines.push(line)
       position += lineStr.length
 
-      const ignoreToken = this._parseIgnore(lineStr)
+      const ignoreToken = this._parseIgnore(lineStr, ignoreAll)
       if (!ignoreToken) continue
 
       line.ignore = true
@@ -51,7 +51,7 @@ module.exports = class CovSource {
    * @param {string} lineStr
    * @return {{count?: number, start?: boolean, stop?: boolean}|undefined}
    */
-  _parseIgnore (lineStr) {
+  _parseIgnore (lineStr, ignoreAll) {
     const testIgnoreNextLines = lineStr.match(/^\W*\/\* [c|v]8 ignore next (?<count>[0-9]+)/)
     if (testIgnoreNextLines) {
       return { count: Number(testIgnoreNextLines.groups.count) }
@@ -72,6 +72,9 @@ module.exports = class CovSource {
       if (testIgnoreStartStop.groups.mode === 'start') return { start: true }
       if (testIgnoreStartStop.groups.mode === 'stop') return { stop: true }
     }
+
+    if (/^\s*\/\*.*(?<!\*\/)\s*$/.test(lineStr)) return { start: true }
+    if (ignoreAll && /^.*?\*\/\s*$/.test(lineStr)) return { stop: true }
   }
 
   // given a start column and end column in absolute offsets within

lib/v8-to-istanbul.js

@@ -281,8 +281,9 @@ module.exports = class V8ToIstanbul {
       s: {}
     }
     source.lines.forEach((line, index) => {
+      if (line.ignore) return
       statements.statementMap[`${index}`] = line.toIstanbul()
-      statements.s[`${index}`] = line.ignore ? 1 : line.count
+      statements.s[`${index}`] = line.count
     })
     return statements
   }