fmt:off not respected for last line of block for comments

[alexandrenorman]

Describe the bug

Black doesn't fully honor #fmt:off on line before #fmt:on, it moves comments.

To Reproduce

lambda_fields = {
    # fmt: off
    "full_name": lambda x: x.display_name,
    "publication_status_as_label": lambda x: x.professional_validation_workflow.get_publication_status_display() if x.professional_validation_workflow else None,  # NOQA: E501
    "transition_state": lambda x: x.professional_validation_workflow.transition_state if x.professional_validation_workflow else None,  # NOQA: E501
    # fmt: on
}

Is formatted as

$ black --diff test.py 
--- test.py	2023-02-27 15:36:15.874401 +0000
+++ test.py	2023-02-27 15:36:20.252077 +0000
@@ -1,7 +1,8 @@
 lambda_fields = {
     # fmt: off
     "full_name": lambda x: x.display_name,
     "publication_status_as_label": lambda x: x.professional_validation_workflow.get_publication_status_display() if x.professional_validation_workflow else None,  # NOQA: E501
-    "transition_state": lambda x: x.professional_validation_workflow.transition_state if x.professional_validation_workflow else None,  # NOQA: E501
+    "transition_state": lambda x: x.professional_validation_workflow.transition_state if x.professional_validation_workflow else None,
+    # NOQA: E501
     # fmt: on
 }

The # NOQA directive is dissociated from it's line on the last line. Causing Flake8 to fail.

If we invert lines, it works and the last line is not formatted :

lambda_fields = {
    # fmt: off
    "publication_status_as_label": lambda x: x.professional_validation_workflow.get_publication_status_display() if x.professional_validation_workflow else None,  # NOQA: E501
    "transition_state": lambda x: x.professional_validation_workflow.transition_state if x.professional_validation_workflow else None,  # NOQA: E501
    "full_name": lambda x: x.display_name,
    # fmt: on
}

Environment

• Black's version: 23.1.1.dev8+g25d886f
• OS and Python version: Debian GNU/Linux 11 - Python 3.10.9

[mpearce25]

Don't have a fix but here is a shorter example with the same behavior. This shows it's not related to line length limits. The issue feels similar to the recently fixed #3610

Raw Input

lambda_fields = {
    # fmt: off
    "a": "b",  # c
    # fmt: on
}

After formatting

lambda_fields = {
    # fmt: off
    "a": "b",
    # c
    # fmt: on
}

[randolf-scholz]

Still happens in the latest version: playground example.