Fix sniff `Magento2.Annotation.MethodAnnotationStructure` to exclude false positive fail

[andrewbess]

We are faced with the problem of false positive fail for the sniff Magento2.Annotation.MethodAnnotationStructure when added #[\ReturnTypeWillChange] attribute to make compatibility with PHP 8.1

example:

/**
 * Check if given type is any type.
 *
 * @param string $type
 * @return bool
 */
#[\ReturnTypeWillChange]
public function isTypeAny($type)

Expected result (*)

Results of the static tests should be passed for this issue

Actual result (*)

FILE: /var/www/html/lib/internal/Magento/Framework/App/Cache/Frontend/Pool.php
------------------------------------------------------------------------------
FOUND 0 ERRORS AND 5 WARNINGS AFFECTING 5 LINES
------------------------------------------------------------------------------
 101 | WARNING | Comment block is missing
 111 | WARNING | Comment block is missing
 121 | WARNING | Comment block is missing
 131 | WARNING | Comment block is missing
 141 | WARNING | Comment block is missing
------------------------------------------------------------------------------

[m2-assistant]

Hi @andrewbess. Thank you for your report.
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[m2-assistant]

Hi @karyna-tsymbal-atwix. Thank you for working on this issue.
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[andrewbess]

Closed due to delivery of the fixes into magento-coding-standard repository