Is your feature request related to a problem? Please describe.

I expect the cop not the flag the case where the line after the guard clause is a :nocov: directive e.g.

allow(Open3).to receive(:capture3).and_wrap_original do |original_method, *args|
  # :nocov:
  raise "unexpected Open3.capture3 call" unless some_condition
  # :nocov:

  original_method.call(*args)
end

Describe the solution you'd like

I'd like RuboCop to allow the above

Describe alternatives you've considered

Living with this:

allow(Open3).to receive(:capture3).and_wrap_original do |original_method, *args|
  # :nocov:
  raise "unexpected Open3.capture3 call" unless some_condition

  # :nocov:

  original_method.call(*args)
end

Additional context

This is effectively the same as #9146 - I'm happy to do a PR implementing this.