You are right that Code Coverage shows the wrong line. Unfortunately, this is
something that is caused by PHP's internals and not Xdebug.

PHP generates for this code:

1 <?php
2 xdebug_start_code_coverage();
3 foreach (['a', 'b'] as $item) {
4 if ($item == 'c') {
5 echo "c";
6 }
7 if ($item == 'd') {
8 echo "d";
9 }
10 }
11 $cc = xdebug_get_code_coverage()[FILE];

The following opcodes:

line #* E I O op fetch ext return operands

2 0 E > EXT_STMT
1 INIT_FCALL 'xdebug_start_code_coverage'
2 EXT_FCALL_BEGIN
3 DO_FCALL 0
4 EXT_FCALL_END
3 5 EXT_STMT
6 > FE_RESET_R $3 <array>, ->19
7 > > FE_FETCH_R $3, !0, ->19
4 8 > EXT_STMT
9 IS_EQUAL 0000004:0000004 !0, 'c'
10 > JMPZ 0000004:0000004, ->13
5 11 > EXT_STMT
12 ECHO 'c'
7 13 > EXT_STMT
14 IS_EQUAL 0000004:0000004 !0, 'd'
15 > JMPZ 0000004:0000004, ->7
8 16 > EXT_STMT
17 ECHO 'd'
18 > JMP ->7
19 > FE_FREE $3
11 20 EXT_STMT
21 INIT_FCALL 'xdebug_get_code_coverage'
22 EXT_FCALL_BEGIN
23 DO_FCALL 0 $4
24 EXT_FCALL_END
25 FETCH_DIM_R $3 $4, '%2Ftmp%2Fb.php'
26 ASSIGN !1, $3

Opcode 19 (FE_FREE) is the end of the foreach, but as you can see PHP still
thinks this is on line 8. Because of this, Xdebug shows the wrong line,
although it's correct from its point of vision.

I recommend you file a bug report at http://bugs.php.net - and feel free to
link to this issue.