Ignoring commented-out code with `noqa: ERA001` triggers `RUF100`

```python
# commented.py

# print(123)  # noqa: ERA001
# print(123)
```

This is the result of running Ruff on the above:

```console
$ ruff --version
ruff 0.0.170

$ ruff --select ERA,RUF commented.py
Found 2 error(s).
commented.py:3:15: RUF100 Unused `noqa` directive for: ERA001
commented.py:4:1: ERA001 Found commented-out code
2 potentially fixable with the --fix option.
```