[EarlyReturn] Skip ReturnEarlyIfVariableRector with @var doc (#2616)

rules-tests/EarlyReturn/Rector/StmtsAwareInterface/ReturnEarlyIfVariableRector/Fixture/skip_with_var_doc.php.inc

@@ -0,0 +1,16 @@
+<?php
+
+namespace Rector\Tests\EarlyReturn\Rector\StmtsAwareInterface\ReturnEarlyIfVariableRector\Fixture;
+
+final class SkipWithVarDoc
+{
+    public function run(int $value): int|string
+    {
+        if ($value === 50) {
+            /** @var string $value */
+            $value = execute();
+        }
+
+        return $value;
+    }
+}

rules/EarlyReturn/Rector/StmtsAwareInterface/ReturnEarlyIfVariableRector.php

@@ -12,6 +12,7 @@
 use PhpParser\Node\Stmt\Expression;
 use PhpParser\Node\Stmt\If_;
 use PhpParser\Node\Stmt\Return_;
+use PHPStan\PhpDocParser\Ast\PhpDoc\VarTagValueNode;
 use Rector\Core\Contract\PhpParser\Node\StmtsAwareInterface;
 use Rector\Core\NodeAnalyzer\VariableAnalyzer;
 use Rector\Core\Rector\AbstractRector;
@@ -118,6 +119,11 @@ private function matchOnlyIfStmtReturnExpr(Stmt $onlyIfStmt, Variable $returnVar
             return null;
         }
 
+        $phpDocInfo = $this->phpDocInfoFactory->createFromNodeOrEmpty($onlyIfStmt);
+        if ($phpDocInfo->getVarTagValueNode() instanceof VarTagValueNode) {
+            return null;
+        }
+
         $assign = $onlyIfStmt->expr;
 
         // assign to same variable that is returned