Normative: add hashbang comments

See https://tc39.es/proposal-hashbang/out.html / https://github.com/tc39/proposal-hashbang

spec.html

@@ -524,7 +524,7 @@ <h1>Context-Free Grammars</h1>
 
     <emu-clause id="sec-lexical-and-regexp-grammars">
       <h1>The Lexical and RegExp Grammars</h1>
-      <p>A <em>lexical grammar</em> for ECMAScript is given in clause <emu-xref href="#sec-ecmascript-language-lexical-grammar"></emu-xref>. This grammar has as its terminal symbols Unicode code points that conform to the rules for |SourceCharacter| defined in <emu-xref href="#sec-source-text"></emu-xref>. It defines a set of productions, starting from the goal symbol |InputElementDiv|, |InputElementTemplateTail|, or |InputElementRegExp|, or |InputElementRegExpOrTemplateTail|, that describe how sequences of such code points are translated into a sequence of input elements.</p>
+      <p>A <em>lexical grammar</em> for ECMAScript is given in clause <emu-xref href="#sec-ecmascript-language-lexical-grammar"></emu-xref>. This grammar has as its terminal symbols Unicode code points that conform to the rules for |SourceCharacter| defined in <emu-xref href="#sec-source-text"></emu-xref>. It defines a set of productions, starting from the goal symbol |InputElementDiv|, |InputElementTemplateTail|, |InputElementRegExp|, |InputElementRegExpOrTemplateTail|, or |InputElementHashbangOrRegExp|, that describe how sequences of such code points are translated into a sequence of input elements.</p>
       <p>Input elements other than white space and comments form the terminal symbols for the syntactic grammar for ECMAScript and are called ECMAScript <em>tokens</em>. These tokens are the reserved words, identifiers, literals, and punctuators of the ECMAScript language. Moreover, line terminators, although not considered to be tokens, also become part of the stream of input elements and guide the process of automatic semicolon insertion (<emu-xref href="#sec-automatic-semicolon-insertion"></emu-xref>). Simple white space and single-line comments are discarded and do not appear in the stream of input elements for the syntactic grammar. A |MultiLineComment| (that is, a comment of the form `/*`&hellip;`*/` regardless of whether it spans more than one line) is likewise simply discarded if it contains no line terminator; but if a |MultiLineComment| contains one or more line terminators, then it is replaced by a single line terminator, which becomes part of the stream of input elements for the syntactic grammar.</p>
       <p>A <em>RegExp grammar</em> for ECMAScript is given in <emu-xref href="#sec-patterns"></emu-xref>. This grammar also has as its terminal symbols the code points as defined by |SourceCharacter|. It defines a set of productions, starting from the goal symbol |Pattern|, that describe how sequences of code points are translated into regular expression patterns.</p>
       <p>Productions of the lexical and RegExp grammars are distinguished by having two colons &ldquo;<b>::</b>&rdquo; as separating punctuation. The lexical and RegExp grammars share some productions.</p>
@@ -16012,7 +16012,7 @@ <h1>Non-ECMAScript Functions</h1>
 <emu-clause id="sec-ecmascript-language-lexical-grammar">
   <h1>ECMAScript Language: Lexical Grammar</h1>
   <p>The source text of an ECMAScript |Script| or |Module| is first converted into a sequence of input elements, which are tokens, line terminators, comments, or white space. The source text is scanned from left to right, repeatedly taking the longest possible sequence of code points as the next input element.</p>
-  <p>There are several situations where the identification of lexical input elements is sensitive to the syntactic grammar context that is consuming the input elements. This requires multiple goal symbols for the lexical grammar. The |InputElementRegExpOrTemplateTail| goal is used in syntactic grammar contexts where a |RegularExpressionLiteral|, a |TemplateMiddle|, or a |TemplateTail| is permitted. The |InputElementRegExp| goal symbol is used in all syntactic grammar contexts where a |RegularExpressionLiteral| is permitted but neither a |TemplateMiddle|, nor a |TemplateTail| is permitted. The |InputElementTemplateTail| goal is used in all syntactic grammar contexts where a |TemplateMiddle| or a |TemplateTail| is permitted but a |RegularExpressionLiteral| is not permitted. In all other contexts, |InputElementDiv| is used as the lexical goal symbol.</p>
+  <p>There are several situations where the identification of lexical input elements is sensitive to the syntactic grammar context that is consuming the input elements. This requires multiple goal symbols for the lexical grammar. The |InputElementHashbangOrRegExp| goal is used at the start of a |Script| or |Module|. The |InputElementRegExpOrTemplateTail| goal is used in syntactic grammar contexts where a |RegularExpressionLiteral|, a |TemplateMiddle|, or a |TemplateTail| is permitted. The |InputElementRegExp| goal symbol is used in all syntactic grammar contexts where a |RegularExpressionLiteral| is permitted but neither a |TemplateMiddle|, nor a |TemplateTail| is permitted. The |InputElementTemplateTail| goal is used in all syntactic grammar contexts where a |TemplateMiddle| or a |TemplateTail| is permitted but a |RegularExpressionLiteral| is not permitted. In all other contexts, |InputElementDiv| is used as the lexical goal symbol.</p>
   <emu-note>
     <p>The use of multiple lexical goals ensures that there are no lexical ambiguities that would affect automatic semicolon insertion. For example, there are no syntactic grammar contexts where both a leading division or division-assignment, and a leading |RegularExpressionLiteral| are permitted. This is not affected by semicolon insertion (see <emu-xref href="#sec-automatic-semicolon-insertion"></emu-xref>); in examples such as the following:</p>
     <pre><code class="javascript">
@@ -16057,6 +16057,14 @@ <h2>Syntax</h2>
       CommonToken
       DivPunctuator
       TemplateSubstitutionTail
+
+    InputElementHashbangOrRegExp ::
+      WhiteSpace
+      LineTerminator
+      Comment
+      CommonToken
+      HashbangComment
+      RegularExpressionLiteral
   </emu-grammar>
 
   <emu-clause id="sec-unicode-format-control-characters">
@@ -16342,6 +16350,16 @@ <h2>Syntax</h2>
     <p>A number of productions in this section are given alternative definitions in section <emu-xref href="#sec-html-like-comments"></emu-xref></p>
   </emu-clause>
 
+  <emu-clause id="sec-hashbang">
+    <h1>Hashbang Comments</h1>
+
+    <p>Hashbang Comments are location-sensitive and like other types of comments are discarded from the stream of input elements for the syntactic grammar.</p>
+
+    <emu-grammar type="definition">HashbangComment ::
+      `#!` SingleLineCommentChars?
+    </emu-grammar>
+  </emu-clause>
+
   <emu-clause id="sec-tokens">
     <h1>Tokens</h1>
     <h2>Syntax</h2>