audit: compare current version to last committed version when seeing if revision should be removed

Library/Homebrew/dev-cmd/audit.rb

@@ -891,7 +891,8 @@ module Homebrew
         end
       end
 
-      if previous_version != newest_committed_version &&
+      if (previous_version != newest_committed_version ||
+         current_version != newest_committed_version) &&
          !current_revision.zero? &&
          current_revision == newest_committed_revision &&
          current_revision == previous_revision

Library/Homebrew/test/dev-cmd/audit_spec.rb

@@ -727,6 +727,12 @@ module Homebrew
           it { is_expected.to match("'revision 2' should be removed") }
         end
 
+        context "should be removed with a newer local version" do
+          before { formula_gsub "foo-1.0.tar.gz", "foo-1.1.tar.gz" }
+
+          it { is_expected.to match("'revision 2' should be removed") }
+        end
+
         context "should not warn on an newer version revision removal" do
           before do
             formula_gsub_origin_commit "revision 2", ""