Looks like #1148 wasn't completely fixed:
# commented.py
dictionary = {
# "key1": 123, # noqa: ERA001
# "key2": 456,
}
executing ruff against this file results in the following:
$ ruff commented.py master
commented.py:2:21: RUF100 [*] Unused `noqa` directive (unused: `ERA001`)
commented.py:3:5: ERA001 [*] Found commented-out code
Found 2 errors.
[*] 2 potentially fixable with the --fix option.
$ ruff --version
ruff 0.0.285