Preconditions

1. php 7.4
2. version 16

Steps to reproduce

1. create some class with declare(strict_types=1);
2. declare nullable property fot this class like

 /** * @var null|string */ private ?string $str; 

Expected result

1. No errors

Actual result

1. phpcs: Magento2.Commenting.ClassPropertyPHPDocFormatting.Missing: Missing PHP DocBlock for class property.