def METHOD_NAME(self):
    try:
        file_handle = open("foo", encoding="utf8")  # must not trigger
    except FileNotFoundError:
        Path("foo").touch()
    finally:
        # +1: [used-before-assignment]
        file_handle.open("foo", encoding="utf")  # must not trigger consider-using-with
    with file_handle:
        return file_handle.read()