Increase code coverage to 100% using branch coverage

This MR provide additional tests and various modifications in order to reach 100% code coverage using the branch coverage.

To achieve this the following modifications were made:

  1. Addition of unit and functional tests
  2. Fix of newly found issues
  3. Exclusion of coverage if a condition is now useless but may become useful in future code modification
  4. Removal of useless condition check that may not become useful in case of code modification

Some more justification may be found in the commit message.

Closes #136 (closed).

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