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