The PSUseDeclaredVarsMoreThanAssignments rule will erroneously throw a warning if a variable is declared but only used via the Get-Variable cmdlet.

Steps to reproduce

Create a .ps1 file with the following contents.

$variable = 'a value'
Write-Output "The value is $((Get-Variable -Name 'variable').Value)"

Examine the file with PSScriptAnalyzer.

Invoke-ScriptAnalyzer -Path .\pssa-demo.ps1 -IncludeRule 'PSUseDeclaredVarsMoreThanAssignments'

A warning will be created.

RuleName                            Severity     ScriptName Line  Message
--------                            --------     ---------- ----  -------
PSUseDeclaredVarsMoreThanAssignments Warning      pssa-demo. 1     The variable 'variable' is assigned but never used.
                                                ps1

Screenshot

This is in addition to the issues this rules has when splatting or using in Invoke-Command, foreach-object loops, and others which have already got issues created for them. I couldn't find another open issue for this particular false positive.