Inconsistent formatting with respect to back: comment in import

[arnaudsjs]

Version isort: 6.0.0
Version black: 25.1.0

Reproductive example (formatted with isort), but incorrect according to black.

# flake8: noqa: F401
import first
# Some comment
import second

When running black on the above-mentioned snippet, it's changed to the follow:

# flake8: noqa: F401
import first

# Some comment
import second

The above-mentioned snippet is then again considered invalid by isort.