Clarify the behavior when the `#__NO_SIDE_EFFECTS__` comment is put before a parenthesis

[sapphi-red]

The spec does not clarify when #__NO_SIDE_EFFECTS__ comment is put before a parenthesis (it is explicitly allowed for #__PURE__).

var myVariable = /*#__NO_SIDE_EFFECTS__*/ (function() {
  // Function code here
});

/*#__NO_SIDE_EFFECTS__*/
const sideEffectFreeVariable = (() => {
  // Function code here
});

Tool	result	playground
Rollup	❌	link
esbuild	✅	link
SWC	✅	link
Oxc	❌ (will be changed to ✅ by oxc-project/oxc#17711)	link

✅: removes the expression
❌: does not remove the expression

Currently, the behaviors are not aligned.