PSUseConsistentIndentation flattens the indentation of commented-out code

Start by locating the PSUseConsistentIndentation rule and its formatter tests, then reproduce the issue with Invoke-Formatter using the settings and input shown here. Add coverage for nested commented-out code with both tab and space indentation, and confirm that the relative indentation before # is preserved without breaking runs containing real code.

Summary

PSUseConsistentIndentation rewrites the whitespace before each comment's #, aligning every comment line in a block to the block indentation. When a run of comments is commented-out code (where the nested structure is expressed by the indentation before #), the rule flattens it, so the structure is lost. Whitespace after the # is preserved, so the two styles behave differently:

# preserved - the extra indentation is after the '#'
	# if ($b) {
	#     doThing
	# }

# flattened - the extra indentation is before the '#'
	# if ($b) {
		# doThing
	# }

Steps to reproduce

Only the one rule is enabled:

$settings = @{
	IncludeRules = @('PSUseConsistentIndentation')
	Rules        = @{
		PSUseConsistentIndentation = @{ Enable = $true; IndentationSize = 4; PipelineIndentation = 'NoIndentation'; Kind = 'tab' }
	}
}

Input:

if ($a) {
	# if ($b) {
		# doThing
	# }
}

Actual (Invoke-Formatter -ScriptDefinition $code -Settings $settings):

if ($a) {
	# if ($b) {
	# doThing
	# }
}

Expected: the commented-out block keeps its relative indentation (at most the whole comment run may be shifted to the code indentation).

The same happens with Kind = 'space' and when there is real code after the comment run.

Environment

• PSScriptAnalyzer 1.25.0
• PowerShell 7.6.6 on Windows

Why it matters

Commenting out a block is a common way to keep code around; flattening the indentation makes the commented-out block unreadable. Tooling that encodes directives as comments (e.g. sources that are uncommented by an external preprocessor) also relies on the indentation before # being preserved.

Related: #2151 asks for an ignore-range directive, but this is about the default behaviour of the indentation rule on ordinary comment runs.