src/language-js/parser-meriyah.js/parseWithOptions
function parseWithOptions(text, module) {
  const { parse } = require("meriyah");
  const comments = [];
  const tokens = [];

  /** @type {any} */
  const ast = parse(text, {
    ...parseOptions,
    module,
    onComment: comments,
    onToken: tokens,
  });
  ast.comments = comments;
  ast.tokens = tokens;

  return ast;
}