Order of declarations matters, but it shouldn't

This replaces #14509.

Bug Report

The order of declarations shouldn't matter to mypy w.r.t.[^wrt] type annotations when from __future__ import annotations is in effect, but in the example that follows, they do.

To Reproduce

Analyze the following code with --strict (or run on mypy-play.net):

from __future__ import annotations

import functools
from typing import (
        Any,
        Callable,
        cast,
        Counter,
        Optional,
        TypeVar,
        )


Tc = TypeVar('Tc', bound=Callable[..., Any])


def func_wraps(wraps: Tc) -> Callable[[Callable[..., Any]], Tc]:
    '''declare that one function wraps another

    Args:
        wraps: the function being wrapped

    Returns:
        a function 'decorator()', where...
        Args:
            the function which wraps 'wraps'
        Returns:
            the input argument, unchanged

    The type annotations of the return value of the 'decorator()' will
    be those of 'wraps'.
    '''
    def inner(wrapper: Callable[..., Any], /) -> Tc:
        '''decorator

        Args:
            wrapper: the function which wraps 'wraps'
        Returns:
            the same function, unchanged
        '''
        wrapper_ = cast(Tc, wrapper)
        return functools.wraps(wraps)(wrapper_)
    return inner


def function1() -> ChildClass:
    return ChildClass()


class ParentClass:
    def __init__(self, *, param: Optional[int] = None) -> None:
        _ = param

class ChildClass(ParentClass):
    some_counter: Counter[int]

    @func_wraps(ParentClass.__init__)
    def __init__(self, *args: Any, **kwargs: Any):
        super().__init__(*args, **kwargs)
        self.some_counter = Counter()


def function2() -> ChildClass:
    return ChildClass()

Expected Behavior

There should be no errors.

Actual Behavior

The following error is issued w.r.t.[^wrt] function1:

bug.py:47: error: Returning Any from function declared to return "ChildClass"  [no-any-return]
Found 1 error in 1 file (checked 1 source file)

Your Environment

• Mypy version used: 0.991, master (2023-01-24)
• Mypy command-line flags: --show-error-codes --strict --warn-unreachable
• Mypy configuration options from mypy.ini (and other config files): N/A
• Python version used: 3.8, 3.11

[^wrt]: with respect to

まず、提供されている bug.py の再現プログラムを mypy の strict フラグ付きで実行するか、リンクされた mypy-play の例を使用し、function1 と function2 の診断を比較します。遅延アノテーションとデコレートされた初期化子に対する宣言順序の処理を追跡します。完了の条件は、function1 の no-any-return も含め、再現プログラムがエラーを報告しないことです。