Subject: bug#30075: etags misdetects ruby sharp-bang sequence

From: Dmitry Gutov <[email-masked]>
Date: Thu, 11 Jan 2018 02:36:55 +0300

Here's a file that is parsed wrongly when it has no .rb extension. The 
sharp-bang sequence at the top looks correct to me.

Attaching both the input file and the generated tags file.

The problem is present both in emacs-26 and master.