The \Magento\Catalog\Model\Indexer\Category\AffectCache::beforeExecute() method can be simplified by returning void instead of it's arguments

This can be simplified to:

/**
 * @param \Magento\Framework\Indexer\ActionInterface $subject
 * @param array $ids
 * @return void
 * @SuppressWarnings(PHPMD.UnusedFormalParameter)
 */
public function beforeExecute(\Magento\Framework\Indexer\ActionInterface $subject, $ids)
{
	$this->context->registerEntities(\Magento\Catalog\Model\Category::CACHE_TAG, $ids);
}