`RUF100` does not take into account a rule ignored for a file via a `per-file-ignores` configuration. To see this, try the following pyproject.toml:
```toml
[tool.ruff.per-file-ignores]
"test.py" = ["F401"]
```
and this test.py file:
```python
import itertools # noqa: F401
```
Running `ruff --extend-select RUF100 test.py`, we should expect to get this error:
```
test.py:1:19: RUF100 Unused `noqa` directive (unused: `F401`)
```
The issue is that the per-file-ignores diagnostics are filtered out after the noqa checks, rather than before.
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