bug#30075: etags misdetects ruby sharp-bang sequence

[Dmitry Gutov <dgutov@yandex.ru>]

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Here's a file that is parsed wrongly when it has no .rb extension. The 
sharp-bang sequence at the top looks correct to me.

Attaching both the input file and the generated tags file.

The problem is present both in emacs-26 and master.

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#!/usr/bin/env ruby

module SimpleCov
  module ResultMerger
    class << self
      def resultset_files
        Dir.glob()
      end

      def foo
        resultset_files.map do |path|
          begin
            JSON.parse(File.read(path))
          rescue
            {}
          end
        end
      end

      def resultset
        resultset_hashes.reduce({}, :merge)
      end
    end
  end
end