I think it would be helpful to detect when a user forgets to remove a git merge conflict tag like below:
$myCoolArray = [
'first_name' => 'Bob',
<<<<<<< HEAD
'last_name' => 'Henry',
=======
'last_name' => 'Smith',
>>>>>>> master
];
It looks like this sniff will be added in a future version of phpcs as seen in the link below.
squizlabs/PHP_CodeSniffer@c961b32