Describe the bug

This is more of vite-node bug than vite bug.

Currently, vite-node can't execute code containing shebang with the following error.(ref: issue)

Error: Parse failure: Unexpected character '!' (1:1)
Contents of line 1: #!/usr/bin/env node

vite-node uses ssr mode of the vite to transform and the error occurred when parse the code with acron (Internally use the function ssrTransform)

I think adding allowhashBang option in this line can solve this problem.

This change would make both vitest and vite-node to run the code with shwbang.

ref:
PR

Reproduction

https://stackblitz.com/edit/vitest-dev-vitest-3ctfkq?file=index.ts

System Info

System:
    OS: macOS 11.5.2
    CPU: (8) arm64 Apple M1
    Memory: 75.00 MB / 8.00 GB
    Shell: 5.8 - /bin/zsh
  Binaries:
    Node: 16.13.2 - ~/.nvm/versions/node/v16.13.2/bin/node
    Yarn: 1.22.18 - ~/.nvm/versions/node/v16.13.2/bin/yarn
    npm: 8.1.2 - ~/.nvm/versions/node/v16.13.2/bin/npm
  Browsers:
    Chrome: 100.0.4896.127
    Safari: 14.1.2

Used Package Manager

pnpm

Logs

No response

Validations

• Follow our Code of Conduct
• Read the Contributing Guidelines.
• Read the docs.
• Check that there isn't already an issue that reports the same bug to avoid creating a duplicate.
• Make sure this is a Vite issue and not a framework-specific issue. For example, if it's a Vue SFC related bug, it should likely be reported to https://github.com/vuejs/core instead.
• Check that this is a concrete bug. For Q&A open a GitHub Discussion or join our Discord Chat Server.
• The provided reproduction is a minimal reproducible example of the bug.