I agree partially w.r.t. testability of branchless code, but there's a flipside too: often the root cause of an edge case is in data-structure shape, so full coverage isn't necessarily sufficient. In other words, if an edge case is "folded into" the normal path via something like Linus' trick, you still need to actually test the case where (in this example) `head` is being removed, or else you aren't certain that the folding of cases is valid. And if you're testing that case, then you'll have full coverage of the original (branchy) code too.
Totally agree w.r.t. performance, though. Even if the branch is never taken, control flow can reduce the scope of other compiler optimizations.