I was originally excited about the embrace that Drupal seemed to have given to testing.
However after spending some time with it I've concluded that Drupal really isn't very test friendly.
Most tests for Drupal are integration tests not unit tests.
That is to say that they test a bunch of components together - not each bit separately.
This is because Drupal components (modules or functions) are not well encapsulated, global variables are used, data is cached within functions, passed via the database etc.