Note: this is very similar to https://bugs.python.org/issue42810
This was originally reported against coverage.py: https://github.com/nedbat/coveragepy/issues/1205

---8<-------------
import linecache, sys

def trace(frame, event, arg):
    # The weird globals here is to avoid a NameError on shutdown...
    if frame.f_code.co_filename == globals().get("__file__"):
        lineno = frame.f_lineno
        print("{} {}: {}".format(event[:4], lineno, linecache.getline(__file__, lineno).rstrip()))
    return trace

print(sys.version)
sys.settrace(trace)

def func():
    if A:
        if B:
            if C:
                if D:
                    return False
        else:
            return False
    elif E and F:
        return True

A = B = True
C = False

func()
-------------------------

This produces this trace output:

3.10.0rc1 (default, Aug  3 2021, 15:03:55) [Clang 12.0.0 (clang-1200.0.32.29)]
call 13: def func():
line 14:     if A:
line 15:         if B:
line 16:             if C:
line 21:     elif E and F:
retu 21:     elif E and F:

The elif on line 21 is not executed, and should not be traced.

Also, if I change line 21 to `elif E:`, then the trace changes to:

3.10.0rc1 (default, Aug  3 2021, 15:03:55) [Clang 12.0.0 (clang-1200.0.32.29)]
call 13: def func():
line 14:     if A:
line 15:         if B:
line 16:             if C:
line 22:         return True
retu 22:         return True

New changeset b854557b49083d8625a433eb36aacb0c87d67c52 by Mark Shannon in branch 'main':
bpo-44840: Compiler: Move duplication of exit blocks with no line numbers to after CFG optimization. (GH-27656)
https://github.com/python/cpython/commit/b854557b49083d8625a433eb36aacb0c87d67c52

New changeset 762ef85f441cdec002cb4e812b9e77ae5033e571 by Mark Shannon in branch '3.10':
bpo-44840: Compiler: Move duplication of exit blocks with no line numbers to after CFG optimization. (GH-27656) (#27673)
https://github.com/python/cpython/commit/762ef85f441cdec002cb4e812b9e77ae5033e571

This fix looks good, thanks.