@@ -309,6 +309,19 @@ export class V8CoverageProvider extends BaseCoverageProvider implements Coverage
           return true
         }
 
+        // CJS namespace imports wrapped in interop helper - e.g.
+        // const React = ((m, n) => n || !m?.__esModule ? { ...m, default: m } : m)(__vite__cjsImport0_react, 1);
+        if (
+          type === 'statement' &&
+          node.type === 'VariableDeclarator' &&
+          node.init?.type === 'CallExpression' &&
+          node.init.callee.type === 'ArrowFunctionExpression' &&
+          node.init.arguments[0]?.type === 'Identifier' &&
+          node.init.arguments[0].name.startsWith('__vite__cjsImport')
+        ) {
+          return 'ignore-this-and-nested-nodes'
+        }
+
         // in-source test with "if (import.meta.vitest)"
         if (
           (type === 'branch' || type === 'statement') &&
 
@@ -0,0 +1,5 @@
+import * as cjsNamespace from '@vitest/cjs-lib'
+
+export default function getA() {
+  return cjsNamespace.a
+}
@@ -1,4 +1,3 @@
-// @ts-expect-error -- types not picked up for some reason
 import cjsDefault from '@vitest/cjs-lib'
 
 export default function getA() {
 
@@ -0,0 +1,3 @@
+declare module '@vitest/cjs-lib' {
+  export const a: string
+}
@@ -0,0 +1,6 @@
+import { test } from "vitest";
+import cjsDependency from "../src/cjs-dependency-namespace";
+
+test("cjs dependency namespace import vite transforms", () => {
+  cjsDependency()
+})
@@ -31,3 +31,27 @@ test('excludes Vite transforms done for CJS dependency', async () => {
   expect(Object.keys(fileCoverage.b)).toHaveLength(0)
   expect(Object.keys(fileCoverage.branchMap)).toHaveLength(0)
 })
+
+test('excludes Vite transforms done for namespace import of CJS dependency', async () => {
+  await runVitest(
+    {
+      include: ['fixtures/test/cjs-dependency-namespace.test.ts'],
+      coverage: {
+        reporter: 'json',
+      },
+    },
+    undefined,
+    {
+      cacheDir: fileURLToPath(new URL('./node_modules/.vite', import.meta.url)),
+      optimizeDeps: { include: ['@vitest/cjs-lib'] },
+    },
+  )
+  const coverageMap = await readCoverageMap()
+  const fileCoverage = coverageMap.fileCoverageFor(
+    '<process-cwd>/fixtures/src/cjs-dependency-namespace.ts',
+  )
+
+  // There should be 0 branches (#11675)
+  expect(Object.keys(fileCoverage.b)).toHaveLength(0)
+  expect(Object.keys(fileCoverage.branchMap)).toHaveLength(0)
+})
@@ -20,6 +20,7 @@ test('report is not generated when tests fail', async () => {
   expect(exitCode).toBe(1)
 })
 
+// This test will fail when run by agents due to std-env check
 test('report is generated when tests fail and { reportOnFailure: true }', async () => {
   const stdout = captureStdout()
Original file line number	Diff line number	Diff line change
`@@ -1,4 +1,3 @@`
`1`		`-// @ts-expect-error -- types not picked up for some reason`
`2`	`1`	`import cjsDefault from '@vitest/cjs-lib'`
`3`	`2`
`4`	`3`	`export default function getA() {`
Original file line number	Diff line number	Diff line change
`@@ -0,0 +1,3 @@`
	`1`	`+declare module '@vitest/cjs-lib' {`
	`2`	`+ export const a: string`
	`3`	`+}`