Sorry for my english.
100% code coverage is a managerial physiological disorder to impress stakeholders artificially. We do testing because there is some complex code out there which can lead to defects. So we need to make sure that the complex code has a test case, its tested and the defects are fixed before its live.
We should aim at test something which is complex and not just everything. Now this complex needs to be expressed in terms of some metric number which can be ether cyclomatic complexity , lines of code , aggregations , coupling etc. or its probably culmination of all the above things. If we find that metric higher we need to ensure that , that part of the code is covered. Below is my article which covers what is the best % for code coverage.
Is 100% code coverage really needed ?