In the comments, you mention that you were doing an inventory of missing tests, and that they wanted tickets for tests you were adding.
This sounds pretty reasonable, as long as they're not expecting a ticket for each and every test. Using a four-function calculator as an example, I could definitely see tickets of the form "Add unit test coverage for multiplying negatives and positive values" that might encompass several unit tests (or the combination testing you mention).
If they're expecting tickets like "Add unit test coverage for a negative times a positive" and "Add unit test cover for a negative times a negation", etc, then that's crazy.
In other words, I can see value in tracking the work being done (or what unit tests still need writing), but not in spelling out each and every test case.