Revert "Record shebangs as comments."

pkg/front_end/lib/src/fasta/scanner/abstract_scanner.dart

Index: pkg/front_end/lib/src/fasta/scanner/abstract_scanner.dart
diff --git a/pkg/front_end/lib/src/fasta/scanner/abstract_scanner.dart b/pkg/front_end/lib/src/fasta/scanner/abstract_scanner.dart
index c49b5fb8d4b4f1dcf926041ec07aa2d9c14220c9..c621efde27fd4a0dd770fd9c7780f3b9ee5d3eba 100644
--- a/pkg/front_end/lib/src/fasta/scanner/abstract_scanner.dart
+++ b/pkg/front_end/lib/src/fasta/scanner/abstract_scanner.dart
@@ -37,7 +37,6 @@ import 'token_constants.dart';
 import 'characters.dart';
 
 abstract class AbstractScanner implements Scanner {
-  /// If true, include comments in the token stream.
   final bool includeComments;
 
   /**
@@ -409,9 +408,20 @@ abstract class AbstractScanner implements Scanner {
   }
 
   int tokenizeTag(int next) {
-    // #!.*[\n\r]
-    if (scanOffset == 0 && identical(peek(), $BANG)) {
-      tokenizeSingleLineComment(next, scanOffset);
+    // # or #!.*[\n\r]
+    if (scanOffset == 0) {
+      if (identical(peek(), $BANG)) {
+        int start = scanOffset + 1;
+        bool asciiOnly = true;
+        do {
+          next = advance();
+          if (next > 127) asciiOnly = false;
+        } while (!identical(next, $LF) &&
+            !identical(next, $CR) &&
+            !identical(next, $EOF));
+        if (!asciiOnly) handleUnicode(start);
+        return next;
+      }
     }
     appendPrecedenceToken(HASH_INFO);
     return advance();