The benefit of 100% test coverage is that there are no more discussions on what to test and what not. When in doubt, test it. In larger groups of developers there are otherwise ongoing discussions if A needs to be tested or not. I have seen culture wars around this, from people who don't want to test and are in the eyes of others
always testing not enough and vice versa. Especially with a diverse development force with different ages, seniority and cultural background.
It's often easier to just aim for 100% test coverage instead (with excluding some categories of files).
EDIT: I would not and did not start with 100% unit testing. But if there are ongoing culture wars and discussions didn't lead to a workable compromise, 100% test coverage worked for me and after some days test coverage was a non issue.