See the following example:
$allowed_extensions = array_map( fn( $extension ) => ".$extension", $allowed_extensions ); // Unused function parameter $extension. (VariableAnalysis.CodeAnalysis.VariableAnalysis.UnusedVariable) // Variable $extension is undefined. (VariableAnalysis.CodeAnalysis.VariableAnalysis.UndefinedVariable)
Fwiw, the same doesn't happen when using a closure.