I can, the following script:

<?php
xdebug_start_code_coverage(); // 2

$array = array( // 4
'1' => '2', // 5
'2' => '3', // 6
); // 7

var_dump( xdebug_get_code_coverage() ); // 9
?>

shows:

array(1) {
["/home/httpd/html/test/xdebug/bug303.php"]=>
array(4) {
[5]=>
int(1)
[6]=>
int(1)
[7]=>
int(1)
[9]=>
int(1)
}
}

As you can see, line 4 is missing. With VLD I checked what PHP generates, and that is:

line # op fetch ext return operands

2 0 EXT_STMT
1 EXT_FCALL_BEGIN
2 DO_FCALL 0 'xdebug_start_code_coverage'
3 EXT_FCALL_END
5 4 EXT_STMT
5 INIT_ARRAY 0000002:0000001 '2', '1'
6 6 ADD_ARRAY_ELEMENT 0000002:0000001 '3', '2'
7 7 ASSIGN !0, 0000002:0000001
9 8 EXT_STMT
9 EXT_FCALL_BEGIN
10 EXT_FCALL_BEGIN
11 DO_FCALL 0 'xdebug_get_code_coverage'
12 EXT_FCALL_END
13 SEND_VAR_NO_REF $3
14 DO_FCALL 1 'var_dump'
15 EXT_FCALL_END
11 16 EXT_STMT
17 RETURN 1
18* ZEND_HANDLE_EXCEPTION

As you can see, there is no code at all on line 4 for PHP. That means I can't fix it.