[Yi-111-a]

Closes #48.

Problem

isInsideBroadEffectHandler in src/effect/shared/tagged-values.ts walks up the parent chain and stops at the first ArrowFunctionExpression or FunctionExpression, then reports whether that function is the handler argument of Effect.catch / catchAll / catchIf.

A FunctionDeclaration was not a stopping point, so a helper declared inside a handler was treated as part of it:

Effect.catchAll((error) => {
  function label(value) {
    return value._tag === "Ready";
  }

  return recover(error, label(state));
});

That fires no-manual-effect-error-tag, which recommends Effect.catchTag / Effect.catchTags.

Cause

The same helper written as an arrow gives the opposite result:

Effect.catchAll((error) => {
  const label = (value) => value._tag === "Ready";

  return recover(error, label(state));
});

This fires no-manual-tag-comparison, which recommends Match / Predicate.isTagged.

So the spelling of an unrelated helper decided which of the two rules reported it, and the declaration spelling recommended catchTag — wrong advice, since label inspects state, not the caught error. catchTag would not help; the value being branched on is not the one catchAll hands the handler.

Change

Stop the walk at a FunctionDeclaration and report "not in a handler". A declaration is never the handler argument itself, so once the search reaches one the enclosing handler cannot own the comparison:

if (current.type === "FunctionDeclaration") {
  return false;
}

Both Effect tag rules now treat a nested helper the same way however it is spelled, and a plain tag check is reported by the rule about tag comparisons. Effect.catchAll(function (error) { … }) passed directly is a FunctionExpression, so that path is unchanged — the existing test for it still passes.

Coverage

• no-manual-tag-comparison: a declaration helper and its arrow counterpart as invalid cases, so the two spellings now agree; a switch inside a declaration, to exercise the SwitchStatement visitor too.
• no-manual-effect-error-tag: a declaration helper added to the valid set.

Verification

pnpm check (lint, all 24 RuleTester suites, tsc --noEmit, skill-asset sync check) on Node 22.23.0, oxlint 1.78.0, against c44ef22.