Fix "function never returning" computation

This fixes 2 bugs in the computation:
* `Never` is handled in addition to `NoReturn`.
* Give priority to the explicit `--never-returning-functions` option.

Closes pylint-dev#7565

doc/whatsnew/fragments/7565.false_positive

@@ -0,0 +1,3 @@
+Fix computation of never-returning function: `Never` is handled in addition to `NoReturn`, and priority is given to the explicit `--never-returning-functions` option.
+
+Closes #7565.

pylint/checkers/refactoring/refactoring_checker.py

@@ -2054,17 +2054,21 @@ def _is_function_def_never_returning(
         Returns:
             bool: True if the function never returns, False otherwise.
         """
-        if isinstance(node, (nodes.FunctionDef, astroid.BoundMethod)) and node.returns:
-            return (
+        try:
+            if node.qname() in self._never_returning_functions:
+                return True
+        except (TypeError, AttributeError):
+            pass
+        return (
+            isinstance(node, (nodes.FunctionDef, astroid.BoundMethod))
+            and node.returns
+            and (
                 isinstance(node.returns, nodes.Attribute)
-                and node.returns.attrname == "NoReturn"
+                and node.returns.attrname in {"NoReturn", "Never"}
                 or isinstance(node.returns, nodes.Name)
-                and node.returns.name == "NoReturn"
+                and node.returns.name in {"NoReturn", "Never"}
             )
-        try:
-            return node.qname() in self._never_returning_functions
-        except (TypeError, AttributeError):
-            return False
+        )
 
     def _check_return_at_the_end(self, node: nodes.FunctionDef) -> None:
         """Check for presence of a *single* return statement at the end of a