Not even remotely.

  if (x > 0) {
    /* code */
  } else {
    /* more code */
  }

Branch coverage just means that all the lines above are executed in some test. That's fundamentally different from dealing with all the different values that `x` could take on at run time.

You're missing the point.

Given your example no software can ever handle this equation given infinite numbers, as all CPUs have a maximum number they can compare.

Just like you cannot prove that a bridge will be able to handle a given load. Engineering fundamentally can only make assurances within expectations. Your tests define these expectations, and by covering 100% branching coverage you've exhaustively explored all valid states your software can have.

Do note I'm talking about actual 100% branching coverage here, not just 100% coverage of your own code, ignoring libraries and runtimes you've imported. That's way harder then you seem to think and the reason why sqlite (the linked page) has so much more testing code then application code

I agree with the other commenter that his is not even remotely true... given something like

loop { if (A) { ... } if (B) { ... } }

100% branch coverage means you've encountered both cases, but the loop could have encountered these in any number of ways specifically this branch could be encountered as either A && B both A && !B && B && !A, all of them exhaustively, and could even depend upon whether the order branches were taken matters.

While formal methods give an exhaustive proof.

> 100% branch coverage means that you've fundamentally covered all potential states your software can enter.

No, it doesn’t.

  bool is_even(int n) {
      return true;
  }

  bool test_is_even() {
      return is_even(2);
  }

100% test coverage. And yet.

Those who dunning kruger should be careful lest they be dunning krugered themselves!

I guess we're desperate to get to answer to the question of how dumb comment chains on this forum can get, and wherever everyone involved is either mentally or actually in the /r/im-12-and-this-is-smart phase.