function createNeverStylePattern(markers) {
	const pattern = `^(${markers.map(escape).join("|")})?[ \t]+`;

	return new RegExp(pattern, "u");
}
Creates RegExp object for `never` mode.
Generated pattern for beginning of comment:

1. First, a marker or nothing (captured).
2. Next, a space or a tab.
@param {string[]} markers A marker list.
@returns {RegExp} A RegExp object for `never` mode.