Introduces `CommentTargetNormalizer` class to decompose the complex `normalizeCommentTarget` function into smaller, state-managed methods. This improves readability and maintainability without changing the external API or behavior.
- Extracted logic into `extractPointers`, `resolveEventsAndTags`, `extractInitialValues`, `enrichFromTags`, and `applyDefaults`.
- Preserved all fallback logic and tag parsing rules.
- Ensured strict string normalization in `extractInitialValues` to match original behavior.
Co-authored-by: PR0M3TH3AN <[email protected]>