Detect never-return statement same as a throw

src/Psalm/Internal/Analyzer/FunctionLike/ReturnTypeAnalyzer.php

@@ -393,7 +393,7 @@ class ReturnTypeAnalyzer
                 return null;
             }
 
-            if (ScopeAnalyzer::onlyThrowsOrExits($function_stmts)) {
+            if (ScopeAnalyzer::onlyThrowsOrExits($type_provider, $function_stmts)) {
                 // if there's a single throw statement, it's presumably an exception saying this method is not to be
                 // used
                 return null;

src/Psalm/Internal/Analyzer/ScopeAnalyzer.php

@@ -346,7 +346,7 @@ class ScopeAnalyzer
      *
      * @return  bool
      */
-    public static function onlyThrowsOrExits(array $stmts)
+    public static function onlyThrowsOrExits(\Psalm\NodeTypeProvider $type_provider, array $stmts)
     {
         if (empty($stmts)) {
             return false;
@@ -361,6 +361,14 @@ class ScopeAnalyzer
             ) {
                 return true;
             }
+
+            if ($stmt instanceof PhpParser\Node\Stmt\Expression) {
+                $stmt_type = $type_provider->getType($stmt->expr);
+
+                if ($stmt_type && $stmt_type->isNever()) {
+                    return true;
+                }
+            }
         }
 
         return false;

tests/ReturnTypeTest.php

@@ -814,6 +814,35 @@ class ReturnTypeTest extends TestCase
                         echo "$k\n";
                     }'
             ],
+            'allowImplicitNever' => [
+                '<?php
+                    class TestCase
+                    {
+                        /** @psalm-return never-return */
+                        public function markAsSkipped(): void
+                        {
+                            throw new \Exception();
+                        }
+                    }
+                    class A extends TestCase
+                    {
+                        /**
+                         * @return string[]
+                         */
+                        public function foo(): array
+                        {
+                            $this->markAsSkipped();
+                        }
+                    }
+
+                    class B extends A
+                    {
+                        public function foo(): array
+                        {
+                            return ["foo"];
+                        }
+                    }'
+            ],
         ];
     }