SC2086 misleading when word-splitting is *desired*

[bittorf]

#!/bin/sh

X="a b c"
set -f  # disable globbing
set -- $X
set +f  # enable globbing
echo $1
echo $2
echo $3

please dont warn here. "set -- $VAR" is a common way for splitting into subwords.
what still applies, is 'globbing', but it should not be warned when globbing is inactive.