There is no reason to re-assign a variable to itself. Either this statement is redundant and should be removed, or the re-assignment is a mistake
and some other value or variable was intended for the assignment instead.
Noncompliant code example
DECLARE @a INT;
DECLARE @b INT = 2;
SET @a = @a; -- Noncompliant
Compliant solution
DECLARE @a INT;
DECLARE @b INT = 2;
SET @a = @b;