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>

.eslintrc.js

@@ -66,7 +66,8 @@ module.exports = {
       line: {
         // Ignore all lines that have less characters than 20 and all lines that
         // start with something that looks like a variable name or code.
-        ignorePattern: '.{0,20}$|[a-z]+ ?[0-9A-Z_.(/=:[#-]|std',
+        // eslint-disable-next-line max-len
+        ignorePattern: '.{0,20}$|[a-z]+ ?[0-9A-Z_.(/=:[#-]|std|http|ssh|ftp|(let|var|const) [a-z_A-Z0-9]+ =|[b-z] |[a-z]*[0-9].* ',
         ignoreInlineComments: true,
         ignoreConsecutiveComments: true,
       },