Fine tune Drupal.Commenting.DocComment.SpacingBeforeTags coding standard

Problem/Motivation

#2842949: Fix Drupal.Commenting.DocComment.SpacingBeforeTags coding standard mentioned in #24 from @xjm

we should maybe open an issue to discuss whether to make this coder rule more focused so there are fewer false positives.

This is reported as an error,

 * filesystem loader so that templates can be referenced by namespace, like
 * @block/block.html.twig or @my_theme/page.html.twig.

Steps to reproduce

N/A

Proposed resolution

TBD

Remaining tasks

Review what, if any, changes are needed.

User interface changes

API changes

Data model changes