Update ERA100 to apply to commented dictionary items with trailing comments (#6822)
Closes https://github.com/astral-sh/ruff/issues/6821
ERA100 was not raising on commented parts of dictionaries if it included
another comment (such as a noqa clause). In cases where this comment was
a noqa clause, RUF100 to be emitted since the noqa would have no effect.
Here, we update ERA100 to raise even when there are trailing comments.
This resolves the linked issue _and_ increases the scope of ERA100. We
could narrow the regular expression to only apply to noqa comments if we
do not want to expand ERA100 however I think this change is within the
spirit of the rule.