I also believe that 100% test coverage (or numbers close to that) just isn't a useful goal, and is counterproductive from a maintenance perspective: test code is still code that has to be maintained in and of itself, and if it tests code that has a low risk of errors (or code where, if there are errors, those errors will bubble up to be caught by other kinds of testing), the ROI is too low for me.
After I've settled on interfaces and module boundaries, with a plausibly-working implementation, I'll start writing tests for the code with the highest risk of errors, and then work my way down as time permits. If I need to make large changes in code that doesn't yet have test coverage, and I'm worried about those changes causing regressions, I'll write some tests before making the changes.