Simple Reproduction

Create test.css with the following and you'll see comment syntax is not detected.

@theme { --test: 1px; /* comment */ }

Change @theme to @layer test and comment syntax is picked up.

Describe your issue

The syntax update in 0.14.20 fails to identify comments inside @theme {} and @theme inline {}.

What version of VS Code are you using?
v1.100.3

What version of Tailwind CSS IntelliSense are you using?
v0.14.20 and v0.14.21

What version of Tailwind CSS are you using?
v4.1.7

What package manager are you using?
yarn

What operating system are you using?
Windows 11 Home, 24H2, OS Build 26100.4061