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## Summary Fixes #26088 `NO_SIDE_EFFECTS` can either be applied to a function: ```rs /* #__NO_SIDE_EFFECTS__ */ function foo() {} ``` Or be meaningless for its position, since it only works on function declaration: ```rs /* #__NO_SIDE_EFFECTS__ */ value; ``` But oxc could not distinguish these two cases. This PR adds `CommentContent::NoSideEffectsNotApplied`, mirroring the existing `PureNotApplied`. --------- Co-authored-by: Cameron <cameron.clark@hey.com>