I assume this is a generalised problem with context managers being able to influence control flow but I figure contextlib.suppress could be special-cased maybe?

import contextlib

foo = None
with contextlib.suppress(ImportError):
    from some_module import foo


bar = None
try:
    from some_module import bar
except ImportError:
    pass

print(foo, bar)

the two bits setting "foo" and "bar" are functionally equivalent, but in the first one Ruff reports

test.py:5:29: F811 Redefinition of unused `foo` from line 3
  |
3 | foo = None
4 | with contextlib.suppress(ImportError):
5 |     from some_module import foo
  |                             ^^^ F811
  |
  = help: Remove definition: `foo`

while the second one works fine.