Devel::CoverX::Covered extracts and stores the relationship between covering test files and covered source files from a Devel::Cover cover_db.
So you can jump from source to test files vice versa. In Emacs, you can also have it highlight sub coverage.
Curtis, I wrote that after investigating Devel::Cover during a Gold Card day when we both worked in Pips (a project at the Beeb). I'm surprised you didn't give that a try; it sounds like it would have been helpful in your situation.
/J
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