DoesNotReturn attribute on Guard and ThrowHelper methods leads to CS0161

[PhilPJL]

If we have code like this:

using CommunityToolkit.Diagnostics;

namespace DoesNotReturnTest
{
    internal class Program
    {
        static void Main(string[] args)
        {
            Console.WriteLine("Hello, World!");
        }

        int ThisFunctionMayNotReturnAndCausesACompilationError(int x)
        {
            if(x > 100) { return 99; }

            // This helper method is annotated with [DoesNotReturn] and I would expect VS to notice
            // but instead we get error CS0161 - not all code paths return a value
            ThrowHelper.ThrowArgumentOutOfRangeException(nameof(x));
        }

        int ThisFunctionMayNotReturnAndDoesntCauseACompilationError(int x)
        {
            if (x > 100) { return 99; }

            throw new ArgumentOutOfRangeException(nameof(x));
        }
    }
}

It's my expectation that it will compile because the ThrowHelper methods are annotated with DoesNotReturn.
The two methods above are equivalent in my view.

I tried opening an issue https://developercommunity.visualstudio.com/t/The-DoesNotReturn-code-analysis-attrib/10495037?port=1025&fsid=99832d1c-2899-44ac-a4f0-88182ddfa0a9&ref=native&refTime=1697790182112&refUserId=7dbe2508-d94c-48bf-af55-63c2cfc609f9 against VS but this was rejected by the bot as a duplicate of https://developercommunity.visualstudio.com/t/DoesNotReturn-and-DoesNotReturnIf-is-not/10119245. I disagree with Jared Parsons that this behaviour is 'by design'.

If we look at https://learn.microsoft.com/en-us/dotnet/csharp/language-reference/attributes/nullable-analysis it explicitly says that DoesNotReturn is 'A method that never returns. In other words, it always throws an exception.'

If I'm right can someone raise this with the compiler/VS team?

[PhilPJL]

Moving to Roslyn discussions