Optimize `needless_bool` lint

Two optimizations have been done when checking for the context in which
to apply the lint:

- Checking for the mere presence of comments does not require building a
  `String` with the comment to then check if it is empty and discard it.
- Checking for the presence of comment can be done after we have checked
  that we do have a `if` construct that we intend to lint instead of for
  every expression.

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