Have you tried it? It will ignore #!
hashbang lines.
Ignore hashbangs and interpolations...
l.commentFilter = /(^#![/]|^\s*#\{)/
languages
languages = buildMatchers languages
From the source, line 277 https://github.com/jashkenas/docco/blob/master/docco.litcoffee
If nothing else, you should be able to edit the source to add whatever opt out you would like there.