PHPCS has identified that some of the UserMerge PHPUnit tests are missing `@covers` tags. Those tags
are necessary for PHPUnit to accurately calculate test coverage.
See the [[https://phpunit.de/manual/6.5/en/appendixes.annotations.html#appendixes.annotations.covers|PHPUnit documentation]] for how to use it.
Once the tags have been added, the MissingCovers sniff should be re-enabled in `.phpcs.xml`.