I have been working this evening on a MultimediaWiki page that specifically aims to track the extent to which FATE tests FFmpeg’s features: FATE Test Coverage. This helps highlight the areas that still need coverage.
I took it for granted that any format covered by a regtest in FFmpeg’s Makefile (search for ‘regtest’ and you will see the list) has test coverage for both encoding and decoding. Also, I think that the full regression suite covers a lot more of the PCM formats, but I am too tired to verify right now.