fix(parser): correctly classify unapplied pure annotations (#26084)

Mark all `#__PURE__` annotations not directly applied to a `NewExpression` or CallExpression` as `PureNotApplied`.

This changes the approach by letting pure annotations start of their life as `CommentContent::PureNotApplied`, and only changing to `CommentContent::Pure` once they have successfully been applied to a node.

This aligns the behaviour with Rollup.

Rollup Playground:

https://rollupjs.org/repl/?version=4.63.0&shareable=eyJleGFtcGxlIjpudWxsLCJtb2R1bGVzIjpbeyJjb2RlIjoidmFyIGZvbyAvKiAjX19QVVJFX18gKi8gPSBwdXJlT3BlcmF0aW9uKCk7XG5mb28gLyogI19fUFVSRV9fICovID0gcHVyZU9wZXJhdGlvbigpO1xuZm9vIC8qICNfX1BVUkVfXyAqLyArIHB1cmVPcGVyYXRpb24oKTtcbmZvbyAvKiAjX19QVVJFX18gKi8gJiYgcHVyZU9wZXJhdGlvbigpOyIsImlzRW50cnkiOnRydWUsIm5hbWUiOiJtYWluLmpzIn1dLCJvcHRpb25zIjp7fX0=

Rolldown Playground: (only the 1st pure comment is marked as not applied).

https://repl.rolldown.rs/#eNqlkU1LxDAQhv/KEGG/LO294kk8K4K3QEnbyW60nYR0uu5S+t9NUlwRPQgLgczHOy/zMJPQopyEoRZP+dsQYxLld56JJqRH5UFbC8UObqrq+fXlsapgV8A9uNHjk0Ov2FjabO+kl3Sd8vbfytXqlzTsi6JkP+KcCW+7rrUflDeWtNnnfMH7o7OAmt5ZzzBBi9oQPqQ2zKC97WH9NbaWJAlPSRqEauzSfxnYTJIADLmRS1gs8x5Z5amUQVEAHxC06XCAATtsGFuoz6laj8yWIDxUzQFY1dEsjFgXIYeY2ZGT9wS9IaPPJURkmCXNW0kisDvVvKs9hhPaALxQ/6gtvGlRKVp0GC5OjcFBiuAbnaJRcDoGWacYBxbzJ8uvunY=

fixes https://github.com/oxc-project/oxc/issues/23669
closes https://github.com/oxc-project/oxc/pull/24161