ES source code is first parsed, then executed. You cannot alter the parser's behaviour with a run-time function.
What you want has nothing to do with comments, actually. You're asking for backticks to be treated literally in a chunk of code, instead of terminating the template as they do now. I understand that. But that's not exclusive to comments, it's a problem outside comments, too:
html`<div>can I have a backtick ` here? no.</div>`
A proven technique for embedding arbitrary text in a different language is with custom start/end tags.
- Shell: <<"TAG" \n anytext \n TAG
- PostgreSQL: $TAG$ anytext $TAG$
- C++: R"TAG( anytext )TAG"
- Lua: [====[ anytext ]====]
- Markdown: 3+ backticks on both ends