tools: update capitalized-comments eslint rule

The regular expression is updated to ignore variable declarations
which might happen while commenting out some code during development
and adds a couple more exceptions to prevent false negatives.

PR-URL: https://github.com/nodejs/node/pull/27675


Reviewed-By: Ben Noordhuis <info@bnoordhuis.nl>
Reviewed-By: Yongsheng Zhang <zyszys98@gmail.com>