Ensure core compliance to Drupal.Commenting.FunctionComment.ParamCommentIndentation (part 2)

I had earlier created this issue and had added this as a child of the part 1 issue #2707335: Ensure core compliance to Drupal.Commenting.FunctionComment.ParamCommentIndentation - Follow up issue for less simple fixes. Mark that issue as duplicate?

I have applied the exclusion rules as per #2707335-4: Ensure core compliance to Drupal.Commenting.FunctionComment.ParamCommentIndentation - Follow up issue for less simple fixes and have re-created the patch from #3 above. On rerunning the excluded rules I see that the number of sub sniffs that have to be excluded is more than the list I had listed along with the example shown. Not sure how I got the initial subset. I have made necessary changes and phpcs passes with the set of rules in phpcs.xml.dist now. The set of sub sniffs is still smaller than all the sub sniffs though.

I did a bit of grouping / mapping of the sniffs and sub-sniffs that fail and had created and shared a google spreadsheet with the details at #2571965-52: [meta] Fix PHP coding standards in core, stage 1

Overall looks good

+++ b/core/lib/Drupal/Core/Render/Element/Button.php
@@ -72,10 +72,9 @@ public static function processButton(&$element, FormStateInterface $form_state,
    *   An associative array containing the properties of the element.
-   *   Properties used: #attributes, #button_type, #name, #value.
-   *
-   * The #button_type property accepts any value, though core themes have CSS that
-   * styles the following button_types appropriately: 'primary', 'danger'.
+   *   Properties used: #attributes, #button_type, #name, #value. The
+   *   #button_type property accepts any value, though core themes have CSS that
+   *   styles the following button_types appropriately: 'primary', 'danger'.

+++ b/core/lib/Drupal/Core/Render/Element/Date.php
@@ -76,11 +76,9 @@ public static function processDate(&$element, FormStateInterface $form_state, &$
-   *   #attributes, #id, #name, #type, #min, #max, #step, #value, #size.
-   *
-   * Note: The input "name" attribute needs to be sanitized before output, which
-   *       is currently done by initializing Drupal\Core\Template\Attribute with
-   *       all the attributes.
+   *   #attributes, #id, #name, #type, #min, #max, #step, #value, #size. The
+   *   #name property will be sanitized before output. This is currently done by
+   *   initializing Drupal\Core\Template\Attribute with all the attributes.

usually we describe properties at the class annotation in other elements

+++ b/core/phpcs.xml.dist
@@ -18,6 +18,37 @@
+    <exclude name="Drupal.Commenting.FunctionComment.ReturnCommentIndentation"/>

subject of issue is exactly about this, why excluded?

Then it looks completed