fix: Integrate B113 rule refinement to reduce FPs

What does this MR do?

See upstream sast-rules MR: gitlab-org/security-products/sast-rules!122 (comment 1308586010)

What are the relevant issue numbers?

gitlab-org/gitlab#395227 (closed)

Does this MR meet the acceptance criteria?

• Changelog entry added
• Tests added for this feature/bug
• Conforms to the code review guidelines
• Conforms to the Go guidelines
• Security reports checked/validated by reviewer