`require-description` - Allow comment above

[fregante]

• Bring this from eslint-comments/require-description comment above? mysticatea/eslint-plugin-eslint-comments#55

For longer rule names, I prefer placing the comment on top so it doesn't get lost. e.g.

// eslint-disable-next-line @typescript-eslint/no-non-null-assertion, @typescript-eslint/no-unnecessary-type-assertion -- The build fails if this is undefined, so `!` is appropriate

vs

// The build fails if this is undefined, so `!` is appropriate
// eslint-disable-next-line @typescript-eslint/no-non-null-assertion, @typescript-eslint/no-unnecessary-type-assertion