`no-manually-wrapped-comments`: allow comments prefixed with an all-caps tag

The rule wants to merge these two comments into one: ```js // MARK: - Networking // Handles requests, retries, and caching ``` In this case, the comments are related, but they are not a wrapped sentence. The first line is a standalone section marker, and the second line is its caption or description. This also comes up with stacked tagged comments such as `TODO:`, `FIXME:`, `NOTE:`, and similar annotations, where each line is intended to remain distinct. Adding punctuation to the tag line avoids the warning: ```js // MARK: - Networking. ``` But that reads awkwardly for a section header. Could the rule ignore comments that begin with an all-caps tag? These read as standalone annotations rather than wrapped prose.