Fix Cop/LineBreakAroundConditionalBlock for block+comment

What does this MR do?

Fix Cop/LineBreakAroundConditionalBlock for the cases when there's a comment on the block opening line.

The issue is documented in #33220 (closed), including examples.

Does this MR meet the acceptance criteria?

Conformity

• [-] Changelog entry
• [-] Documentation created/updated or follow-up review issue created
• Code review guidelines
• Merge request performance guidelines
• Style guides
• [-] Database guides
• [-] Separation of EE specific content

Closes #33220 (closed)