Line indentation not tested for the first non-comment line [#2868081]

Problem/Motivation

While reviewing #2863941: Remove extra whitespace in default.settings.php I noticed that the reason this was not caught is that the indentation check doesn't work for the first non-comment line of the file. If I add a non-comment line before the line that has been miss-indented, the coding standards will complain. I'm not sure if this is a problem with the Coder or if this should be an upstream issue.