commonjs plugin errors on hashbangs

[privatenumber]

• Rollup Plugin Name: @rollup/plugin-commonjs
• Rollup Plugin Version:": 25.0.4
• Rollup Version: 3.7.5
• Operating System (or Browser): macOS/StackBlitz
• Node Version: 18.18.0
• Link to reproduction (⚠️ read below): https://stackblitz.com/edit/rollup-repro-cieydd?file=src%2Fmain.js

Expected Behavior

For it to ignore the hash bang, as Rollup does without the commonjs plugin.

Actual Behavior

Errors:

[!] (plugin commonjs--resolver) RollupError: Unexpected character '!'
src/main.js (1:0)
1: #! /usr/bin/env node
   ^
2: 
3: module.exports = 1;
    at error (/home/projects/rollup-repro-cieydd/node_modules/rollup/dist/shared/rollup.js:210:30)
    at Module.error (/home/projects/rollup-repro-cieydd/node_modules/rollup/dist/shared/rollup.js:13498:16)
    at Module.tryParse (/home/projects/rollup-repro-cieydd/node_modules/rollup/dist/shared/rollup.js:13875:25)
    at Module.setSource (/home/projects/rollup-repro-cieydd/node_modules/rollup/dist/shared/rollup.js:13784:24)
    at ModuleLoader.addModuleSource (/home/projects/rollup-repro-cieydd/node_modules/rollup/dist/shared/rollup.js:23216:20)

Additional Information

[privatenumber]

Relevant issue:
rollup/rollup-plugin-commonjs#261