B023: false positive for nested function inside loop

The following (admittedly bad) code produces what I think must be a false positive:

for _ in range(10):
   foo = []
   def bar():
      foo.append(42)

   bar()

test.py:4:7: B023 Function definition does not bind loop variable 'foo'.

At the very least the warning is confusing because foo is not actually a loop variable.

Using:

flake8 --version
7.0.0 (flake8-bugbear: 24.2.6, flake8-builtins: 2.5.0, mccabe: 0.7.0, pycodestyle: 2.11.1, pyflakes: 3.2.0) CPython 3.10.12 on Linux