This repo shows PHPCS will provide different results when running against single and multiple files.
To reproduce the issue:
- git clonethis repo and- cdinto the project root
- composer installto install dependencies
- Run ./vendor/bin/phpcs
- Run ./vendor/bin/phpcs category.php
- Notice PHPCS flags warnings in category.phponly when run against the project
W. 2 / 2 (100%)
FILE: /path/to/phpcs_poc/functions.php
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FOUND 0 ERRORS AND 2 WARNINGS AFFECTING 2 LINES
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 14 | WARNING | Comment refers to a TODO task "Load this conditionally"
    |         | (Generic.Commenting.Todo.TaskFound)
 16 | WARNING | In footer ($in_footer) is not set explicitly wp_enqueue_script; It is
    |         | recommended to load scripts in the footer. Please set this value to
    |         | `true` to load it in the footer, or explicitly `false` if it should be
    |         | loaded in the header.
    |         | (WordPress.WP.EnqueuedResourceParameters.NotInFooter)
----------------------------------------------------------------------------------------
WW 2 / 2 (100%)
FILE: /path/to/phpcs_poc/functions.php
----------------------------------------------------------------------------------------
FOUND 0 ERRORS AND 2 WARNINGS AFFECTING 2 LINES
----------------------------------------------------------------------------------------
 13 | WARNING | Comment refers to a TODO task "Load this conditionally"
    |         | (Generic.Commenting.Todo.TaskFound)
 15 | WARNING | In footer ($in_footer) is not set explicitly wp_enqueue_script; It is
    |         | recommended to load scripts in the footer. Please set this value to
    |         | `true` to load it in the footer, or explicitly `false` if it should be
    |         | loaded in the header.
    |         | (WordPress.WP.EnqueuedResourceParameters.NotInFooter)
----------------------------------------------------------------------------------------
FILE: /path/to/phpcs_poc/category.php
----------------------------------------------------------------------------------------
FOUND 0 ERRORS AND 2 WARNINGS AFFECTING 2 LINES
----------------------------------------------------------------------------------------
 11 | WARNING | Found precision alignment of 1 spaces.
    |         | (WordPress.WhiteSpace.PrecisionAlignment.Found)
 12 | WARNING | Found precision alignment of 1 spaces.
    |         | (WordPress.WhiteSpace.PrecisionAlignment.Found)
----------------------------------------------------------------------------------------
. 1 / 1 (100%)
Time: 132ms; Memory: 8Mb
W 1 / 1 (100%) 
FILE: /path/to/phpcs_poc/functions.php
----------------------------------------------------------------------------------------
FOUND 0 ERRORS AND 2 WARNINGS AFFECTING 2 LINES
----------------------------------------------------------------------------------------
 13 | WARNING | Comment refers to a TODO task "Load this conditionally"
    |         | (Generic.Commenting.Todo.TaskFound)
 15 | WARNING | In footer ($in_footer) is not set explicitly wp_enqueue_script; It is
    |         | recommended to load scripts in the footer. Please set this value to
    |         | `true` to load it in the footer, or explicitly `false` if it should be
    |         | loaded in the header.
    |         | (WordPress.WP.EnqueuedResourceParameters.NotInFooter)
----------------------------------------------------------------------------------------