[pycodestyle] Exempt pytest.importorskip() calls (E402)

[InSyncWithFoo]

Summary

Resolves #13537.

Test Plan

cargo nextest run and cargo insta test.

[github-actions]

ruff-ecosystem results

Linter (stable)

✅ ecosystem check detected no linter changes.

Linter (preview)

ℹ️ ecosystem check detected linter changes. (+5 -0 violations, +0 -0 fixes in 2 projects; 52 projects unchanged)

apache/airflow (+1 -0 violations, +0 -0 fixes)

ruff check --no-cache --exit-zero --ignore RUF9 --output-format concise --preview --select ALL

+ providers/tests/weaviate/operators/test_weaviate.py:28:62: RUF100 [*] Unused `noqa` directive (unused: `E402`)

ibis-project/ibis (+4 -0 violations, +0 -0 fixes)

ruff check --no-cache --exit-zero --ignore RUF9 --output-format concise --preview

+ ibis/backends/impala/tests/test_ddl.py:18:44: RUF100 Unused `noqa` directive (unused: `E402`)
+ ibis/backends/impala/tests/test_parquet_ddl.py:12:44: RUF100 Unused `noqa` directive (unused: `E402`)
+ ibis/backends/impala/tests/test_partition.py:15:48: RUF100 Unused `noqa` directive (unused: `E402`)
+ ibis/tests/expr/test_pretty_repr.py:13:66: RUF100 Unused `noqa` directive (unused: `E402`)

Changes by rule (1 rules affected)

code	total	+ violation	- violation	+ fix	- fix
RUF100	5	5	0	0	0