Mixing shebang and an esbuild plugin causes an error

Steps to reproduce:
1. Clone https://github.com/segevfiner/tsup-fileloc
2. Run `npm install & npm build`, it will error with:
```
✘ [ERROR] Syntax error "!"

src/index.ts:10:1:
10 │ #!/usr/bin/env node
╵ ^

CJS Build failed
Error: Build failed with 1 error:
src/index.ts:10:1: ERROR: Syntax error "!"
at failureErrorWithLog (/prj/tsup-fileloc/node_modules/esbuild/lib/main.js:1621:15)
at /prj/tsup-fileloc/node_modules/esbuild/lib/main.js:1263:28
at runOnEndCallbacks (/prj/tsup-fileloc/node_modules/esbuild/lib/main.js:1043:63)
at buildResponseToResult (/prj/tsup-fileloc/node_modules/esbuild/lib/main.js:1261:7)
at /prj/tsup-fileloc/node_modules/esbuild/lib/main.js:1374:14
at /prj/tsup-fileloc/node_modules/esbuild/lib/main.js:675:9
at handleIncomingPacket (/prj/tsup-fileloc/node_modules/esbuild/lib/main.js:772:9)
at Socket.readFromStdout (/prj/tsup-fileloc/node_modules/esbuild/lib/main.js:641:7)
at Socket.emit (node:events:527:28)
at addChunk (node:internal/streams/readable:315:12)
```

If you either remove/comment out the shebang, or the esbuild plugin, it will work.