ESM syntax detection and CJS syntax detection goes through comments

[huang-julien]

Environment

Operating System: Windows_NT
Node Version: v16.20.0
Nuxt Version: 3.7.3
CLI Version: 3.8.3
Nitro Version: 2.6.3
Package Manager: yarn@1.22.19
Builder: -
User Config: -
Runtime Modules: -
Build Modules: -

Reproduction

Nuxt (application insights): https://stackblitz.com/edit/nuxt-starter-z1b17v?file=server%2Futils%2Fapplicationinsights.ts,server%2Fmiddleware%2Fapplicationinsights.ts
Nitro (application insights): https://stackblitz.com/edit/unjs-nitro-9kdgkw?file=package.json,utils%2Fapplicationinsights.ts,middleware%2Fapplicationinsights.ts,nitro.config.ts&title=Nitro%20Starter

Mlly only (copy of applicationinsights):https://stackblitz.com/edit/node-gz9scl?file=index.mjs,withoutExportsImportInComment.mjs,applicationInsightTest.mjs

Describe the bug

there's currently a bug with some commonJS package on nitro due to having "esm syntax" within comments because we're using a regex

hasESMSyntax can return true when having export import within a comment for example

Additional context

Nitro issue
Nuxt issue

Logs

No response