[clang-format] Fix a bug in aligning comments above PPDirective (#72791)

Fixed #72785.

(cherry picked from commit 5860d24)

Author: owenca

Diff for: clang/lib/Format/TokenAnnotator.cpp

@@ -3065,8 +3065,8 @@ void TokenAnnotator::setCommentLineLevels(
 
     // If the comment is currently aligned with the line immediately following
     // it, that's probably intentional and we should keep it.
-    if (NextNonCommentLine && !NextNonCommentLine->First->Finalized &&
-        Line->isComment() && NextNonCommentLine->First->NewlinesBefore <= 1 &&
+    if (NextNonCommentLine && NextNonCommentLine->First->NewlinesBefore < 2 &&
+        Line->isComment() && !isClangFormatOff(Line->First->TokenText) &&
         NextNonCommentLine->First->OriginalColumn ==
             Line->First->OriginalColumn) {
       const bool PPDirectiveOrImportStmt =

Diff for: clang/unittests/Format/FormatTestComments.cpp

@@ -1069,6 +1069,17 @@ TEST_F(FormatTestComments, KeepsLevelOfCommentBeforePPDirective) {
                        "  // clang-format on\n"
                        "}");
   verifyNoChange(Code);
+
+  auto Style = getLLVMStyle();
+  Style.IndentPPDirectives = FormatStyle::PPDIS_BeforeHash;
+  verifyFormat("#ifdef FOO\n"
+               "  // Foo\n"
+               "  #define Foo foo\n"
+               "#else\n"
+               "  // Bar\n"
+               "  #define Bar bar\n"
+               "#endif",
+               Style);
 }
 
 TEST_F(FormatTestComments, SplitsLongLinesInComments) {