You can argue that it _shouldn't_ be this way, and I would agree, but it is that way. Perhaps in part because developers are humans, and even humans with the best initial intentions will game metrics with a large enough sample size over a long enough time horizon.
If you tell people that 95% is just as inadequate as 0%, they'll tend towards 0%.
1. The getters and setters are not called anywhere in application logic. In that case, delete the getters / setters and get to 100%.
2. The getters and setters are called somewhere in the application logic. In that case, they should have already been covered in the test for the application.
There is really no excuse to not write tests to get to 100%.
It's common that getters and setters will be called by serialization library. The fact that they are "grey" in IntelliJ doesn't matter.
This is from uncle bob. I hate the argument by people that 100% leads to "bad quality tests". Not doing it leads to bad quality code, people who don't care about quality of code, and hence dont write tests, suddenly start to care about quality of tests.