Steps to reproduce in a empty folder run:

npm install [email protected]

npm install @homer0/[email protected]

Create index.js with the following content:

#!/usr/bin/env node
console.log("hello world");

Running just prettier returns the correct result:

npx prettier index.js

#!/usr/bin/env node
console.log("hello world");

Running with @homer0/prettier-plugin-jsdoc removes the shebang:

npx prettier --plugin "@homer0/prettier-plugin-jsdoc" index.js 

console.log("hello world");

Not sure if this is a bug in @homer0/prettier-plugin-jsdoc or in prettier.
It works when using [email protected].

Tested also other plugins like @prettier/[email protected] where this works correctly with both versions of prettier.