Aside from the false positive issues with the PSUseDeclaredVarsMoreThanAssignments rule, it has also a false negative bug:
This concerns assigning multiple variables:
This (as the only script line), correctly reports a PSUseDeclaredVarsMoreThanAssignments volitation on $a:
But this doesn't:
PSScriptAnalyzer version: 1.24.0
Name Value
---- -----
PSVersion 7.5.4
PSEdition Core
GitCommitId 7.5.4
OS Microsoft Windows 10.0.26100
Platform Win32NT
PSCompatibleVersions {1.0, 2.0, 3.0, 4.0…}
PSRemotingProtocolVersion 2.3
SerializationVersion 1.1.0.1
WSManStackVersion 3.0