You normally count/test branches at the original language level, not the compiled one. Otherwise we'd get VERY silly results like:

- counting foo().except() as 2 branches

- counting a simple loop as a missed branch, because it got unrolled and you didn't test it with 7,6,5,4,3,2,1 items

- failing on unused straight implementation of memcpy because your CPU supports SIMD and chose that alternative

Etc. The compiled version will be full of code you'll never run regardless of language.