Bug report

It seems that due to the refactoring of @var handling, PHPStan fails to detect the variable referred in @var tag, if the variable is in code that PHPStan considers unreachable.

In a way this does make sense and may even be intended, but the problem is that unreachable code detection seems to come at higher level than the @var analysis.

Additionally, the error is produced even if the @var tag is also considered unreachable.

Code snippet that reproduces the problem

Running this at level 2:

<?php

(function (): void {
  if (true) {
    return;
  }
  
  /** @var int $foobar */
  $foobar = 1;
});

Produces the issue:

9 | Variable $foobar in PHPDoc tag @var does not exist.

https://phpstan.org/r/af4eaa32-2f93-4e44-a91d-d4380476d831

The error doesn't really seem to make sense alone. However, at level 4 you get the following errors, which highlight the error more:

4 | If condition is always true.
9 | Unreachable statement - code above always terminates.
9 | Variable $foobar in PHPDoc tag @var does not exist.

Expected output

No error should be produced at least at level 2, if ever.