Issue #22221: Backported fixes from Python 3 (issue #18960).
* Now the source encoding declaration on the second line isn't effective if
the first line contains anything except a comment. This affects compile(),
eval() and exec() too.
* IDLE now ignores the source encoding declaration on the second line if the
first line contains anything except a comment.
* 2to3 and the findnocoding.py script now ignore the source encoding
declaration on the second line if the first line contains anything except
a comment.
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