fix(compiler-sfc): properly hoist comments in the `setup` sfc

[linzhe141]

close #12114

Maybe more reasonable to hoist the comment nodes in the setup SFC.

this pr -- playgroud

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Size Report

Bundles

File	Size	Gzip	Brotli
runtime-dom.global.prod.js	101 kB	38.1 kB	34.2 kB
vue.global.prod.js	160 kB	58 kB	51.5 kB

Usages

Name	Size	Gzip	Brotli
createApp (CAPI only)	49.1 kB	18.9 kB	17.3 kB
createApp	55.7 kB	21.4 kB	19.6 kB
createSSRApp	59.7 kB	23.1 kB	21 kB
defineCustomElement	60.4 kB	23 kB	20.9 kB
overall	69.4 kB	26.5 kB	24.1 kB

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commit: f7d9b2d

[yyx990803]

https://github.com/vuejs/core/issues/12114#issuecomment-2406479049

Also, I don't think it's worth it to introduce such extra complexity for something that does not affect runtime behavior.