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Shebang ignored at beginning of first line
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#!/usr/bin/env groovy
hello
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(source_file
  (script_part
    (statement
      (expression
        (path_expression
          (identifier))))))

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Shebang not ignored after first character
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 #!/usr/bin/env groovy
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(source_file
  (ERROR
    (UNEXPECTED '#')
    (identifier)
    (UNEXPECTED '/')
    (identifier)
    (UNEXPECTED '/')
    (identifier))
  (script_part
    (statement
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          (identifier))))))