test: coverage ignore unreachable code

Author: andipaetzold

src/internal/useMultiLoadingValue.ts

@@ -83,6 +83,7 @@ export function useMultiLoadingValue<Value, Error = unknown>(size: number): UseM
                 return curStates.slice(0, size);
             } else if (curStates.length < size) {
                 return [...curStates, ...Array.from({ length: size - curStates.length }).map(() => DEFAULT_STATE)];
+                /* c8 ignore next 3 */
             } else {
                 return curStates;
             }