I don't think I would (personally) ever be comfortable asserting that a code branch in the machine instructions emitted by a compiler can't ever be taken, no matter what, with 100% confidence, during a large fraction of situations in realistic application or library development, as to do so would require a type system powerful enough to express such an invariant, and in that case, surely the compiler would not emit the branch code in the first place.
One exception might be the presence of some external formal verification scheme which certifies that the branch code can't ever be executed, which is presumably what the article authors are gesturing towards in item D on their list of preconditions.