Cyclomatic Complexity provides a rough metric for how hard to understand a given function is, or how much potential for containing bugs it has. In the implementations I've read about, usually all of the basic control flow constructs (if, case, while, for, etc.) increase the complexity of a function by 1. It appears to me given that cyclomatic complexity is intended to determine "the number of linearly independent paths through a program's source code" that virtual function calls should increase the cyclomatic complexity of a function as well, because of the ambiguity of which implementation will be called at runtime (the call creates another branch in the path of execution).
However, penalizing the function the same amount that one would if it contained an equivalent switch statement (one point for every 'case' keyword, with one case keyword for every class in the hierarchy implementing the virtual function in question) feels overly harsh, because a virtual function call is generally regarded as much better programming practice.
What should the cost in cyclomatic complexity of a virtual function call be? I'm not sure if my reasoning is an argument against the utility of cyclomatic complexity as a metric or one against the use of virtual functions or something different.
Edit: After people's responses I realized that it shouldn't add to cyclomatic complexity because we could consider the virtual function call equivalent to a call to a global function that contains the massive switch statement. Even though that function will get a bad score, it only exists once in the program, whereas replacing each virtual function call directly with switch statement would cause the cost many times.