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code coverage: ivas_get_band_idx_from_differential()

The code coverage test reports that the function ivas_get_band_idx_from_differential() is not executed and the accompanying comment says:

 #ifdef SPAR_HOA_DBG
    /* NOTE: This is currently unused code, and SPAR_HOA changes have not been made here. */
 #endif

Is the function still relevant, or can it be removed?