Syntax errors will cause debug IDs not to be added because the JS crashes in the evaluation phase, which is before the debug ID snippet on top of the file can run.
The good thing is that if you have a syntax error, you likely don’t even want your code to be source mapped, because you want the actual syntax to be shown, not the original code before transpilation.
I think it would make a lot of sense to explain this to users in the source map debugger modal when we see an error with type "SyntaxError".