Clarify the behavior of `#__NO_SIDE_EFFECTS__` for new expressions and tagged templates

[sapphi-red]

The spec does not clarify whether #__NO_SIDE_EFFECTS__ applies to new expressions and tagged templates.

/* #__NO_SIDE_EFFECTS__ */ function foo() { console.log('foo') }

new foo()
foo``

Tool	new expr	tagged templ	playground
Rollup	✅	✅	link
esbuild	❌	✅	link
SWC	❌	✅	link
Oxc	✅	❌	link

✅: removes the expression
❌: does not remove the expression

Currently, the behaviors are not aligned.

[sapphi-red]

Oxc's behavior is aligned with pure annotation. But given the explanation in the spec ("used to indicate that a function is side-effect free"), the behavior of esbuild and SWC sounds correct.