Usually, when they speak of “Test ethics,” they mention very trivial cases.
We avoid reporting a bug.
We report that testing progress is as defined, even it is obvious, we are late.
Lie or tell the truth.
The answers are also easy to predict because the situations are represented in black-and-white colour. Of course, we report bugs. Of course, we don’t lie about our progress.
But life will present you with more complicated cases where the answer is not so obvious.