`PSUseDeclaredVarsMoreThanAssignments` and assigning multiple variables

Aside from the false positive issues with the PSUseDeclaredVarsMoreThanAssignments rule, it has also a false negative bug:

This concerns assigning multiple variables:

This (as the only script line), correctly reports a PSUseDeclaredVarsMoreThanAssignments volitation on $a:

$a = $null

But this doesn't:

$a, $b = $null

PSScriptAnalyzer version: 1.24.0

Name                           Value
----                           -----
PSVersion                      7.5.4
PSEdition                      Core
GitCommitId                    7.5.4
OS                             Microsoft Windows 10.0.26100
Platform                       Win32NT
PSCompatibleVersions           {1.0, 2.0, 3.0, 4.0…}
PSRemotingProtocolVersion      2.3
SerializationVersion           1.1.0.1
WSManStackVersion              3.0

Start by reproducing the issue with the two PowerShell snippets and then trace the PSUseDeclaredVarsMoreThanAssignments rule's handling of multiple-variable assignments. Add regression coverage for the reported false negative and verify that the unused variable is reported as expected.