/* c8 ignore next */ does not ignore classes or functions

* **Version**: v22.9.0
* **Platform**: Ubuntu 20.04.6 LTS

The `/* c8 ignore next */` comment annotation does not seem to ignore classes or functions.

By contrast, the `/* istanbul ignore next */` annotation will ignore classes, functions, blocks and lines.

For example:

```javascript
/* c8 ignore next */
class Foo { // <== ignored!
foo = 'foo'; // <== not ignored :(
bar = 'bar'; // <== not ignored :(
} // <== not ignored :(
```
Ideally the `ignore next` would ignore the entire block, function, or class

Similarly:

```javascript
class Foo {
/* c8 ignore next */
foo() { // <== ignored!
console.log('bar'); // <== not ignored :(
} // <== not ignored :(
} // <== not ignored :(
```