fix(40010): add outlining for comments before variables statements (#40016)

Author: a-tarasyuk

src/services/outliningElementsCollector.ts

@@ -34,14 +34,10 @@ namespace ts.OutliningElementsCollector {
             if (depthRemaining === 0) return;
             cancellationToken.throwIfCancellationRequested();
 
-            if (isDeclaration(n) || n.kind === SyntaxKind.EndOfFileToken) {
+            if (isDeclaration(n) || isVariableStatement(n) || n.kind === SyntaxKind.EndOfFileToken) {
                 addOutliningForLeadingCommentsForNode(n, sourceFile, cancellationToken, out);
             }
 
-            if (isFunctionExpressionAssignedToVariable(n)) {
-                addOutliningForLeadingCommentsForNode(n.parent.parent.parent, sourceFile, cancellationToken, out);
-            }
-
             if (isFunctionLike(n) && isBinaryExpression(n.parent) && isPropertyAccessExpression(n.parent.left)) {
                 addOutliningForLeadingCommentsForNode(n.parent.left, sourceFile, cancellationToken, out);
             }
@@ -70,14 +66,6 @@ namespace ts.OutliningElementsCollector {
             }
             depthRemaining++;
         }
-
-        function isFunctionExpressionAssignedToVariable(n: Node) {
-            if (!isFunctionExpression(n) && !isArrowFunction(n)) {
-                return false;
-            }
-            const ancestor = findAncestor(n, isVariableStatement);
-            return !!ancestor && getSingleInitializerOfVariableStatementOrPropertyDeclaration(ancestor) === n;
-        }
     }
 
     function addRegionOutliningSpans(sourceFile: SourceFile, out: Push<OutliningSpan>): void {

tests/cases/fourslash/getOutliningForBlockComments.ts

@@ -111,6 +111,12 @@
 ////     return y + z;
 //// }|];
 ////
+////// Over a variable
+////[|/**
+//// * foo
+//// */|]
+////const foo = null;
+////
 ////function Foo()[| {
 ////   [|/**
 ////     * Description