[clang-format] Correctly indent comment above finalized PPDirective

[owenpan]

Summary

Fixes https://github.com/llvm/llvm-project/issues/62107.

[MyDeveloperDay]

LGTM

clang/lib/Format/TokenAnnotator.cpp

 void TokenAnnotator::setCommentLineLevels(
     SmallVectorImpl<AnnotatedLine *> &Lines) const {
   const AnnotatedLine *NextNonCommentLine = nullptr;
   for (AnnotatedLine *Line : llvm::reverse(Lines)) {
     assert(Line->First);
 
     // If the comment is currently aligned with the line immediately following
     // it, that's probably intentional and we should keep it.
-    if (NextNonCommentLine && Line->isComment() &&
-        NextNonCommentLine->First->NewlinesBefore <= 1 &&
+    if (NextNonCommentLine && !NextNonCommentLine->First->Finalized &&
+        Line->isComment() && NextNonCommentLine->First->NewlinesBefore <= 1 &&
         NextNonCommentLine->First->OriginalColumn ==
             Line->First->OriginalColumn) {
       const bool PPDirectiveOrImportStmt =
           NextNonCommentLine->Type == LT_PreprocessorDirective ||
           NextNonCommentLine->Type == LT_ImportStatement;
       if (PPDirectiveOrImportStmt)
         Line->Type = LT_CommentAbovePPDirective;
       // Align comments for preprocessor lines with the # in column 0 if

clang/unittests/Format/FormatTestComments.cpp

EXPECT_EQ("int f(int i) {\n"
                    "    i++;\n"
                    "  } else {\n"
                    " /* comment in else */\n"
                    " #ifdef A\n"
                    "    j++;\n"
                    "#endif\n"
                    "  }\n"
                    "}"));
+
+  const StringRef Code("void func() {\n"
+                       "  // clang-format off\n"
+                       "  #define KV(value) #value, value\n"
+                       "  // clang-format on\n"
+                       "}");
+  EXPECT_EQ(Code, format(Code));
 }
 
 TEST_F(FormatTestComments, SplitsLongLinesInComments) {
   // FIXME: Do we need to fix up the "  */" at the end?
   // It doesn't look like any of our current logic triggers this.
   EXPECT_EQ("/* This is a long\n"
             " * comment that\n"
             " * doesn't fit on\n"