False positive inert_defer with condition compilation

[yuri-qualtie]

New Issue Checklist

• Updated SwiftLint to the latest version
• I searched for existing GitHub issues

Describe the bug

Rule inert_defer is false positive when defer is wrapped in condition compilation. For example: #if os(macOS)

Complete output when running SwiftLint, including the stack trace and command used

$ swiftlint Test.swift

Linting Swift files at paths Test.swift
Linting 'Test.swift' (1/1)
.../Test.swift:6:9: warning: Inert Defer Violation: If defer is at the end of its parent scope, it will be executed right where it is anyway. (inert_defer)
Done linting! Found 1 violation, 0 serious in 1 file.

Environment

• SwiftLint version - 0.50.1

• Installation method used - Homebrew

• Paste your configuration file - default

• Xcode version - Xcode 14.0.1 Build version 14A400

• Run - swiftlint lint --path Test.swift --no-cache --enable-all-rules

../Test.swift:4:5: warning: Explicit ACL Violation: All declarations should specify Access Control Level keywords explicitly. (explicit_acl)
../Test.swift:6:9: warning: Inert Defer Violation: If defer is at the end of its parent scope, it will be executed right where it is anyway. (inert_defer)
../Test.swift:3:8: warning: Missing Docs Violation: public declarations should be documented. (missing_docs)
../Test.swift:3:8: warning: Required Deinit Violation: Classes should have an explicit deinit method. (required_deinit)

public class Test {
    func hello(name: String) -> String {
        #if os(macOS)
        // this trigger violation: Inert Defer Violation: If defer is at the end of its parent scope, it will be executed right where it is anyway. (inert_defer)
        defer {
            print(self)
        }
        #endif

        print(name)

        return "Hello " + name
    }
}

[processed-bits]

Also false positive:

let task = Task {
	#if DEBUG
		let stopwatch = Stopwatch()
		defer { Logger.default.debug("\(name ?? "Tool"): \(stopwatch).") }
	#endif
	// …
}

[SimplyDanny]

The rule seems to be obsolete now given that the compiler warns already:

[SimplyDanny]

The the rule will be considered deprecated in the next release. Nevertheless, the bug has also been fixed.