It turns out that there are actually two instances of this warning: one for file-level noqa comments and one for line-level comments. RUF102 only covers the line-level case:

❯ ruff check --select RUF102 - <<EOF
# ruff: noqa: X111

1 # noqa: X111
EOF
warning: Invalid rule code provided to `# ruff: noqa` at -:1: X111
warning: Invalid rule code provided to `# noqa` at -:3: X111
RUF102 [*] Invalid rule code in `# noqa`: X111
 --> -:3:3
  |
1 | # ruff: noqa: X111
2 |
3 | 1 # noqa: X111
  |   ^^^^^^^^^^^^
  |
help: Remove the `# noqa` comment

I'll go ahead and remove the warning for the covered case, but I think we should also make RUF102 cover file-level suppression comments and then remove that warning as well. We'll probably need to make that a preview change since the rule has already been stabilized.

Originally posted by @ntBre in #23267