Fix the errors/warnings reported by PHP_CodeSniffer

+/**
+ * @file
+ */
+

The usual short description for a module is Hook implementations for the [module name] module. Using an empty comment is just a workaround.

-
-  // auto merge
+  // Auto merge

That comment is meaningless. Instead of fixing a word spelling, it would be better to remove the comment.

+/**
+ * Resolves conflicts on content entities.
+ */
 class MergeRemoteStructure extends MergeStrategyBase {
 

That short description could be correct, but it needs to be more specific, as that class does not removed every content entity conflict.

-        $local_paragraph_ids_unsorted = array_map(function ($value) {return $value['target_id'];}, $local_entity->get($property)->getValue());
-        $server_paragraph_ids_unsorted = array_map(function ($value) {return $value['target_id'];}, $remote_entity->get($property)->getValue());
-        $original_paragraph_ids_unsorted = array_map(function ($value) {return $value['target_id'];}, $original_entity->get($property)->getValue());
+        $local_paragraph_ids_unsorted = array_map(function ($value) {
+          return $value['target_id'];
+
+        }, $local_entity->get($property)->getValue());
+        $server_paragraph_ids_unsorted = array_map(function ($value) {
+          return $value['target_id'];
+
+        }, $remote_entity->get($property)->getValue());
+        $original_paragraph_ids_unsorted = array_map(function ($value) {
+          return $value['target_id'];
+
+        }, $original_entity->get($property)->getValue());

The changed code is not more readable.

-          // TODO this supports only paragraphs at first level.
+          // @todo this supports only paragraphs at first level.
           if ($form_state) {
             $this->reorderWidgetState($field_item_list, $form_state);

What follows @todo is a sentence: It starts with a capitalized word and it ends with a period.

-            // TODO not yet supported.
+            // @todo not yet supported.
             if ($form_state) {

The sentence following @todo must describe what needs to be changed. In this case, it just describes the actual code.

+/**
+ * Conflict Discovery Interface.
+ */

The short description is missing an article.
Those words are misspelled, since in English words are spelled capitalized basing on specific rules.

+/**
+ * Discover conflicts on content entities.
+ */
 class DefaultConflictDiscovery extends ConflictDiscoveryBase {

If the first word in a short description is a verb, it must use the third-person singular (eats, drinks, tastes.)

bindu r → made their first commit to this issue’s fork.

Also, why only a ruleset is used instead of the two existing rulesets PHP_CodeSniffer has for Drupal?

Updated issue summary.

I've applied all patches but found some phpcs issues so I created with all fixes. Please review it.

apaderno → changed the visibility of the branch 8.x-2.x to hidden.

The 8.x-2.x branch is not the recommended branch, which instead is the 3.0.x branch. Issues should be fixed in that branch.