RUF100 reports unused noqa directive for SIM114, but it is not unused

[tkukushkin]

Command:

ruff check --isolated --select RUF100,SIM114 foo.py

foo.py:

if foo:  # noqa: SIM114
    do_something()
elif bar:
    do_something()

Ruff reports:

RUF100 [*] Unused `noqa` directive (unused: `SIM114`)

If I remove noqa directive, it reports:

SIM114 Combine `if` branches using logical `or` operator

ruff version: 0.0.280

I think the problem appeared in 0.0.279, 0.0.278 doesn't have this problem.

[charliermarsh]

I believe this is fixed by #6031.