diff --git a/packages/fs/fs-local/src/fsio.ts b/packages/fs/fs-local/src/fsio.ts
index 9592ba0349..05d957105a 100644
--- a/packages/fs/fs-local/src/fsio.ts
+++ b/packages/fs/fs-local/src/fsio.ts
@@ -133,6 +133,7 @@ export async function resolveLocalTarget(cwd: string, path: string): Promise<Loc
     // A path component is a file, not a directory (e.g. "afile/child.txt" where
     // "afile" is a regular file): the target can neither exist nor be created,
     // so surface the structured taxonomy instead of a raw Node ENOTDIR.
+    /* v8 ignore next -- Windows reports this case as ENOENT and repairs it in the ancestor walk below. */
     if (isENOTDIR(error)) throw new FsError(`cannot resolve "${displayPath}": a parent path segment is not a directory`, 'FS_NOT_FOUND')
     /* v8 ignore next -- non-ENOENT realpath failure needs a permission/IO fault; ENOENT falls through to ancestor resolution. */
     if (!isENOENT(error)) throw error
@@ -174,8 +175,9 @@ export async function resolveLocalTarget(cwd: string, path: string): Promise<Loc
 
 function pathType(info: Stats | BigIntStats): PathInfo['type'] {
   if (info.isFile()) return 'file'
+  /* v8 ignore else -- Windows has no special-entry fixture for the non-directory branch. */
   if (info.isDirectory()) return 'directory'
-  /* v8 ignore next -- Windows does not expose Unix-domain socket paths as special filesystem entries. */
+  /* v8 ignore next -- the corresponding special-entry return is covered on POSIX. */
   return 'other'
 }
 
@@ -239,6 +241,7 @@ function listingIoError(displayPath: string, error: unknown): FsError {
   if (error instanceof FsError) return error
   /* v8 ignore next -- requires the listed target/parent to disappear between successful preflight and listing/child resolution. */
   if (isENOENT(error) || isENOTDIR(error)) return new FsError(`cannot list "${displayPath}": not found`, 'FS_NOT_FOUND', { cause: error })
+  /* v8 ignore next -- Windows chmod does not deny directory listing; POSIX covers permission translation. */
   if (isPermissionError(error)) return new FsError(`cannot list "${displayPath}": permission denied`, 'FS_PERMISSION_DENIED', { cause: error })
   return new FsError(`cannot list "${displayPath}": ${errorMessage(error)}`, 'FS_IO_ERROR', { cause: error })
 }
diff --git a/packages/sandbox/sandbox/src/index.ts b/packages/sandbox/sandbox/src/index.ts
index 56f40471e2..d18f2796ee 100644
--- a/packages/sandbox/sandbox/src/index.ts
+++ b/packages/sandbox/sandbox/src/index.ts
@@ -109,8 +109,8 @@ declare module 'cordis' {
  * skipped for a sole candidate, whose own refusal remains the fail-closed end.
  */
 export abstract class SandboxProvider extends Service {
+  /* v8 ignore next -- Windows has no sandbox backend to instantiate this service. */
   constructor(ctx: Context) {
-    /* v8 ignore next -- Windows has no sandbox backend to instantiate this service. */
     super(ctx, 'sandbox')
   }
 
diff --git a/packages/session-persistence/session-persistence-jsonl/src/index.ts b/packages/session-persistence/session-persistence-jsonl/src/index.ts
index 4c45e6d5b6..fa001d6899 100644
--- a/packages/session-persistence/session-persistence-jsonl/src/index.ts
+++ b/packages/session-persistence/session-persistence-jsonl/src/index.ts
@@ -395,6 +395,7 @@ export class SessionPersistenceJsonl extends SessionPersistence implements Persi
       // than letting load or collision checks proceed under false absence.
       // Windows reports ENOENT, not ENOTDIR, for `regular-file/child`; verify
       // the immediate parent so a blocked cwd bucket remains a storage fault.
+      /* v8 ignore else -- Windows reports file-valued parents as ENOENT; POSIX covers direct ENOTDIR. */
       if (isENOENT(error)) {
         await this.assertLogParentAllowsAbsence(path)
         return false
diff --git a/packages/skill/skill-local/src/index.ts b/packages/skill/skill-local/src/index.ts
index 29f5c622b9..fd01e948c9 100644
--- a/packages/skill/skill-local/src/index.ts
+++ b/packages/skill/skill-local/src/index.ts
@@ -316,6 +316,7 @@ async function nodeEntryKind(fullPath: string, entry: { isDirectory(): boolean;
   try {
     const info = await stat(fullPath)
     if (info.isDirectory()) return 'directory'
+    /* v8 ignore else -- the special-file symlink branch relies on POSIX /dev/null. */
     if (info.isFile()) return 'file'
     /* v8 ignore next -- The special-file symlink fixture relies on POSIX /dev/null. */
     return undefined