src/Zipkin/Tracer.php
private function toSpan(TraceContext $context): Span
    {
        if (!$this->isNoop && $context->isSampled()) {
            return RealSpan::create($context, $this->recorder);
        }

        return NoopSpan::create($context);
    }
private function toSpan(TraceContext $context): Span
    {
        if (!$this->isNoop && $context->isSampled()) {
            return RealSpan::create($context, $this->recorder);
        }

        return NoopSpan::create($context);
    }
Converts the context as-is to a Span object

@param TraceContext $context
@return Span