Handle comments on open parentheses in with statements (#6515)

## Summary

This PR adds handling for comments on open parentheses in parenthesized
context managers. For example, given:

```python
with (  # comment
    CtxManager1() as example1,
    CtxManager2() as example2,
    CtxManager3() as example3,
):
    ...
```

We want to preserve that formatting. (Black does the same.) On `main`,
we format as:

```python
with (
    # comment
    CtxManager1() as example1,
    CtxManager2() as example2,
    CtxManager3() as example3,
):
    ...
```

It's very similar to how `StmtImportFrom` is handled.

Note that this case _isn't_ covered by the "parenthesized comment"
proposal, since this is a common on the statement that would typically
be attached to the first `WithItem`, and the `WithItem` _itself_ can
have parenthesized comments, like:

```python
with (  # comment
    (
        CtxManager1()  # comment
    ) as example1,
    CtxManager2() as example2,
    CtxManager3() as example3,
):
    ...
```

## Test Plan

`cargo test`

Confirmed no change in similarity score.

crates/ruff_python_formatter/src/comments/placement.rs

@@ -73,6 +73,7 @@ pub(super) fn place_comment<'a>(
             handle_leading_class_with_decorators_comment(comment, class_def)
         }
         AnyNodeRef::StmtImportFrom(import_from) => handle_import_from_comment(comment, import_from),
+        AnyNodeRef::StmtWith(with_) => handle_with_comment(comment, with_),
         AnyNodeRef::ExprConstant(_) => {
             if let Some(AnyNodeRef::ExprFString(fstring)) = comment.enclosing_parent() {
                 CommentPlacement::dangling(fstring, comment)
@@ -1172,7 +1173,7 @@ fn handle_bracketed_end_of_line_comment<'a>(
     CommentPlacement::Default(comment)
 }
 
-/// Attach an enclosed end-of-line comment to a [`StmtImportFrom`].
+/// Attach an enclosed end-of-line comment to a [`ast::StmtImportFrom`].
 ///
 /// For example, given:
 /// ```python
@@ -1181,8 +1182,8 @@ fn handle_bracketed_end_of_line_comment<'a>(
 /// )
 /// ```
 ///
-/// The comment will be attached to the `StmtImportFrom` node as a dangling comment, to ensure
-/// that it remains on the same line as the `StmtImportFrom` itself.
+/// The comment will be attached to the [`ast::StmtImportFrom`] node as a dangling comment, to
+/// ensure that it remains on the same line as the [`ast::StmtImportFrom`] itself.
 fn handle_import_from_comment<'a>(
     comment: DecoratedComment<'a>,
     import_from: &'a ast::StmtImportFrom,
@@ -1217,6 +1218,35 @@ fn handle_import_from_comment<'a>(
     }
 }
 
+/// Attach an enclosed end-of-line comment to a [`ast::StmtWith`].
+///
+/// For example, given:
+/// ```python
+/// with ( # foo
+///     CtxManager1() as example1,
+///     CtxManager2() as example2,
+///     CtxManager3() as example3,
+/// ):
+///     ...
+/// ```
+///
+/// The comment will be attached to the [`ast::StmtWith`] node as a dangling comment, to ensure
+/// that it remains on the same line as the [`ast::StmtWith`] itself.
+fn handle_with_comment<'a>(
+    comment: DecoratedComment<'a>,
+    with_statement: &'a ast::StmtWith,
+) -> CommentPlacement<'a> {
+    if comment.line_position().is_end_of_line()
+        && with_statement.items.first().is_some_and(|with_item| {
+            with_statement.start() < comment.start() && comment.start() < with_item.start()
+        })
+    {
+        CommentPlacement::dangling(comment.enclosing_node(), comment)
+    } else {
+        CommentPlacement::Default(comment)
+    }
+}
+
 // Handle comments inside comprehensions, e.g.
 //
 // ```python