Using cats.tagless for mocking TF-algebras

TagLessFinalMock.scala

import cats.{ApplicativeError, ~>}
import cats.tagless.FunctorK

object NotImplemented {

  private def notImplemented[F[_]](implicit F: ApplicativeError[F, _ >: NotImplementedError]): F ~> F =
    new (F ~> F){
      override def apply[A](fa: F[A]): F[A] = F.raiseError(new NotImplementedError())
    }
  
  /* Replace all delayed impure operations with raising non-implemented error */
  def apply[TF[_[_]], F[_]](tf: TF[F])(
    implicit F: ApplicativeError[F, _ >: NotImplementedError],
    TF: FunctorK[TF]
  ): TF[F] = TF.mapK(tf)(notImplemented)
}