ReSharper does not respect the #nullable disable and checking types for possible null exceptions

Question

Adding #nullable disable to the top of a code file should result in ReSharper not checking types for possible null exceptions, however this doesn't seem to work. Why?

Answer

#nullable disable disable compiler's feature "Nullable Reference Types" (NRT) introduced in C#8. ReSharper/Rider runs its own data flow analysis when NRT is disabled