ENGCOM-5470: #23789: CommentLevelsSniff works incorrect with @magento_import statement. #23790

 - Merge Pull Request #23790 from p-bystritsky/magento2:ISSUE-23789
 - Merged commits:
   1. a99014e

Author: magento-engcom-team

dev/tests/static/framework/Magento/Sniffs/Less/CommentLevelsSniff.php

@@ -5,8 +5,8 @@
  */
 namespace Magento\Sniffs\Less;
 
-use PHP_CodeSniffer\Sniffs\Sniff;
 use PHP_CodeSniffer\Files\File;
+use PHP_CodeSniffer\Sniffs\Sniff;
 
 /**
  * Class CommentLevelsSniff
@@ -72,14 +72,7 @@ public function process(File $phpcsFile, $stackPtr)
             return;
         }
 
-        // validation of levels comments
-        if (!in_array($tokens[$stackPtr + 1]['content'], [
-                TokenizerSymbolsInterface::DOUBLE_WHITESPACE,
-                TokenizerSymbolsInterface::NEW_LINE,
-            ])
-        ) {
-            $phpcsFile->addError('Level\'s comment does not have 2 spaces after "//"', $stackPtr, 'SpacesMissed');
-        }
+        $this->validateCommentLevel($phpcsFile, $stackPtr, $tokens);
 
         if (!$this->isNthLevelComment($phpcsFile, $stackPtr, $tokens)) {
             return;
@@ -195,4 +188,27 @@ private function checkNthLevelComment(File $phpcsFile, $stackPtr, array $tokens)
 
         return $correct;
     }
+
+    /**
+     * Validation of comment level.
+     *
+     * @param File $phpcsFile
+     * @param int $stackPtr
+     * @param array $tokens
+     */
+    private function validateCommentLevel(File $phpcsFile, int $stackPtr, array $tokens): void
+    {
+        if ($tokens[$stackPtr + 2]['content'] !== 'magento_import' &&
+            !in_array(
+                $tokens[$stackPtr + 1]['content'],
+                [
+                    TokenizerSymbolsInterface::DOUBLE_WHITESPACE,
+                    TokenizerSymbolsInterface::NEW_LINE,
+                ],
+                true
+            )
+        ) {
+            $phpcsFile->addError('Level\'s comment does not have 2 spaces after "//"', $stackPtr, 'SpacesMissed');
+        }
+    }
 }