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Trivial tests for functions like gettype, floatval, boolval, is_bool, etc, aren't being covered in GCOV: http://gcov.php.net/PHP_HEAD/lcov_html/ext/standard/type.c.gcov.php
I've tested locally the new LCOV version, 1.13 (http://ltp.sourceforge.net/coverage/lcov.php), but it didn't help us.
Something to start with: in PHP 7.1 we weren't using macros for gettype (http://gcov.php.net/PHP_7_1/lcov_html/ext/standard/type.c.gcov.php), for example, and after we started on 7.2 (http://gcov.php.net/PHP_7_2/lcov_html/ext/standard/type.c.gcov.php), we've lost those lines.
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The reason is that these functions have custom VM handlers, so in most cases (and in particular the ones being tested), the actual functions are never hit.
> The reason is that these functions have custom VM handlers, […]
I suggest to add a respective comment to these functions.