Why does --all not observe ignore comments?

If possible, please provide code that demonstrates the problem, keeping it as
simple and free of external dependencies as you are able.

* **Version**: 12.22.2
* **Platform**: Linux ROG-Zephyrus 5.10.43.3-microsoft-standard-WSL2 #1 SMP Wed Jun 16 23:47:55 UTC 2021 x86_64 x86_64 x86_64 GNU/Linux

When using the --all flag for the c8 report command, any c8 ignore statements are ignored and code inside of them is reported on? From the description of the --all command, (here)[https://github.com/bcoe/c8#checking-for-full-source-coverage-using---all], it seems like the intended use case is when the user wants to get an understanding of how much of their codebase is covered. However, certain files, such as index.js files or files containing simple logic are commonly not tested and do not need to have coverage information. Does it then follow that the way that c8 provides to handle these situations, namely /* c8 ignore */, should then exclude them from any form of coverage reporting?