PSR2.ControlStructures.SwitchDeclaration.TerminatingComment false positive with never returning function call

Describe the bug

I'm not certain if this is in scope, but I'm curious if phpcs could treat never functions as comparable to exit;

Code sample

<?php

declare(strict_types=1);

function error(): never
{
    // Do logging
    exit;
}

switch ($Var) {
    case 'one':
        // Do stuff
        break;
    case 'two':
        error();
    case 'three':
        // Do stuff
        break;
}

Custom ruleset

<?xml version="1.0"?>
<ruleset name="PSR12">
    <config name="testVersion" value="8.3-"/>
    <arg name="extensions" value="php"/>
    <arg name="ignore" value="vendor/"/>
    <arg name="colors" />
    <arg value="sp"/>
    <rule ref="PSR12">
        <exclude name="Generic.Files.LineLength.TooLong" />
    </rule>
    <rule ref="Generic.PHP.RequireStrictTypes" />
    <rule ref="Generic.PHP.DisallowShortOpenTag" />
</ruleset>

To reproduce

Steps to reproduce the behavior:

Create a file called test.php with the code sample above...
Run phpcs test.php ...

See error message displayed


---------------------------------------------------------------------------------------------------------------
FOUND 1 ERROR AND 1 WARNING AFFECTING 2 LINES
---------------------------------------------------------------------------------------------------------------
1 | WARNING | A file should declare new symbols (classes, functions, constants, etc.) and cause no other
|         | side effects, or it should execute logic with side effects, but should not do both. The first
|         | symbol is defined on line 5 and the first side effect is on line 12.
|         | (PSR1.Files.SideEffects.FoundWithSymbols)
16 | ERROR   | There must be a comment when fall-through is intentional in a non-empty case body
|         | (PSR2.ControlStructures.SwitchDeclaration.TerminatingComment)
---------------------------------------------------------------------------------------------------------------


## Expected behavior

There should be no error on line 16, because it's unreachable.

The obvious workarounds of doing:
```php
error();
break;

regrettably causes the 3rd party project phpstan to rightly throw an error than the break statement is unreachable. So it fixes the phpcs error, and creates a phpstan one. Making it a bit inconvenient.

Versions (please complete the following information)


Operating System	Gentoo Linux
PHP version	8.3.13
PHP_CodeSniffer version	3.10.3
Standard	PSR12
Install type	composer

Additional context

Add any other context about the problem here.

Please confirm:

[X] I have searched the issue list and am not opening a duplicate issue.
[X] I confirm that this bug is a bug in PHP_CodeSniffer and not in one of the external standards.
[X] I have verified the issue still exists in the master branch of PHP_CodeSniffer.

PHPCSStandards / PHP_CodeSniffer

PSR2.ControlStructures.SwitchDeclaration.TerminatingComment false positive with never returning function call #657