Description of the false positive
I have some intervening code from the false initialization which sets the variable via: alreadyIncluded ||=
URL to the alert on the project page on LGTM.com
https://lgtm.com/projects/g/gajus/eslint-plugin-jsdoc/snapshot/f7786b18f88c7bdec62b0108da6a9593fa6bd919/files/src/bin/generateRule.js#xa93feca38ebd7fb9:1