🔖 CS: whitelist two global variable overrides

The one in `functions.php` can be considered a bug in WPCS and has been reported as such.
Once that issue is fixed, the whitelisting can be removed.

The one in `inc/wpcom.php` will need to remain as WPCS does not keep track of globals introduced by wpcom.

functions.php

@@ -91,6 +91,9 @@ add_action( 'after_setup_theme', '_s_setup' );
  * @global int $content_width
  */
 function _s_content_width() {
+	// This variable is intended to be overruled from themes.
+	// Open WPCS issue: {@link https://github.com/WordPress-Coding-Standards/WordPress-Coding-Standards/issues/1043}.
+	// phpcs:ignore WordPress.NamingConventions.PrefixAllGlobals.NonPrefixedVariableFound
 	$GLOBALS['content_width'] = apply_filters( '_s_content_width', 640 );
 }
 add_action( 'after_setup_theme', '_s_content_width', 0 );