YAML files with directives

This is probably more a stylistic thing but if you have a yaml file

```yaml
%YAML 1.2
# yaml-language-server: $schema=https://json.schemastore.org/pre-commit-config.json
---
default_install_hook_types:
- pre-commit
...
```

and update it with `copywrite headers` you end up with

```yaml
# Copyright (c) HashiCorp, Inc.
# SPDX-License-Identifier: MPL-2.0

%YAML 1.2
# yaml-language-server: $schema=https://json.schemastore.org/pre-commit-config.json
---
default_install_hook_types:
- pre-commit
...
```

This contrasts with the behaviour of shell scripts which maintain the shebang as the first line.

I don't think it particularly matters for `TAG` directives but in the case of the `YAML` directive should this be handled similarly?