squid:S2095 - False positive

MCVE.java

import java.io.File;
import java.io.FileNotFoundException;
import java.io.FileReader;
import java.io.FileWriter;
import java.io.IOException;
import org.eclipse.core.runtime.IPath;
import org.eclipse.ui.internal.WorkbenchPlugin;

public class MCVE {

	static File makeDisplayCopy(File file) {
		IPath path = WorkbenchPlugin.getDefault().getDataLocation();
		if (path == null) {
			return null;
		}
		path = path.append("");
		File copy = path.toFile();
		FileReader in = null;
		FileWriter out = null;
		try {
			in = new FileReader(file);
			// don't append data, overwrite what was there
			out = new FileWriter(copy);
			char buffer[] = new char[4096];
			int count;
			while ((count = in.read(buffer, 0, buffer.length)) > 0) {
				out.write(buffer, 0, count);
			}
		} catch (FileNotFoundException e) {
			return null;
		} catch (IOException e) {
			return null;
		} finally {
			try {
				if (in != null) {
					in.close();
				}
				if (out != null) {
					out.close();
				}
			} catch (IOException e) {
				return null;
			}
		}
		return copy;

	}

	static File makeDisplayCopy2(File file) {
		IPath path = WorkbenchPlugin.getDefault().getDataLocation();
		if (path == null) {
			return null;
		}
		path = path.append("");
		File copy = path.toFile();
		FileReader in = null;
		FileWriter out = null;
		try {
			in = new FileReader(file);
			// don't append data, overwrite what was there
			out = new FileWriter(copy);
			char buffer[] = new char[4096];
			int count;
			while ((count = in.read(buffer, 0, buffer.length)) > 0) {
				out.write(buffer, 0, count);
			}
		} catch (FileNotFoundException e) {
			return null;
		} catch (IOException e) {
			return null;
		} finally {
			try {
				if (out != null) {
					out.close();
				}
				if (in != null) {
					in.close();
				}
			} catch (IOException e) {
				return null;
			}
		}
		return copy;

	}

}