Don't emit detached comment if removeComment is true

src/compiler/emitter.ts

@@ -7045,7 +7045,7 @@ var __awaiter = (this && this.__awaiter) || function (thisArg, _arguments, Promi
             }
 
             function emitDetachedComments(node: TextRange) {
-                let leadingComments = getLeadingCommentRanges(currentSourceFile.text, node.pos);
+                let leadingComments = filterComments(getLeadingCommentRanges(currentSourceFile.text, node.pos), node.pos === 0);
                 if (leadingComments) {
                     let detachedComments: CommentRange[] = [];
                     let lastComment: CommentRange;

tests/baselines/reference/doNotEmitdetachedCommentAtStartOfFunctionBody.js

@@ -0,0 +1,15 @@
+//// [doNotEmitdetachedCommentAtStartOfFunctionBody.ts]
+function foo() {
+    /*
+
+        multi line
+        comment
+    */
+
+    return 42;
+}
+
+//// [doNotEmitdetachedCommentAtStartOfFunctionBody.js]
+function foo() {
+    return 42;
+}

tests/baselines/reference/doNotEmitdetachedCommentAtStartOfFunctionBody.symbols

@@ -0,0 +1,12 @@
+=== tests/cases/compiler/doNotEmitdetachedCommentAtStartOfFunctionBody.ts ===
+function foo() {
+>foo : Symbol(foo, Decl(doNotEmitdetachedCommentAtStartOfFunctionBody.ts, 0, 0))
+
+    /*
+
+        multi line
+        comment
+    */
+
+    return 42;
+}

tests/baselines/reference/doNotEmitdetachedCommentAtStartOfFunctionBody.types

@@ -0,0 +1,13 @@
+=== tests/cases/compiler/doNotEmitdetachedCommentAtStartOfFunctionBody.ts ===
+function foo() {
+>foo : () => number
+
+    /*
+
+        multi line
+        comment
+    */
+
+    return 42;
+>42 : number
+}

tests/cases/compiler/doNotEmitdetachedCommentAtStartOfFunctionBody.ts

@@ -0,0 +1,10 @@
+// @comments: false
+function foo() {
+    /*
+
+        multi line
+        comment
+    */
+
+    return 42;
+}