Allow sort-imports-ignore to be on other lines

[puchm]

Is your feature request related to a problem?
Currently, the // sort-imports-ignore comment has to be on line 1. This conflicts in situations where you have a shebang at the start of the file. Both can't be on the same line. I.e. the following code causes an error.

#!/usr/bin/env tsx 
// sort-imports-ignore
import "./side-effect";
import { writeFileSync } from "node:fs";

Describe the solution you'd like
Allow the comment to be on any line before imports.

Describe alternatives you've considered
It is of course possible to structure code in a way that makes sure the two lines can be in separate files.