[Bug] Inline comment is included as value when key has empty value (`KEY= # comment`)

[Turtle-Hwan]

Summary

When a key has an empty value followed by an inline comment, the comment text becomes the value instead of being stripped.

Reproduction

from dotenv import dotenv_values

with open('.env.test', 'w') as f:
    f.write('''
WITH_VALUE=hello  # comment
EMPTY_VALUE=  # comment
JUST_EMPTY=
''')

values = dotenv_values('.env.test')

print("WITH_VALUE:", repr(values.get('WITH_VALUE')))
print("EMPTY_VALUE:", repr(values.get('EMPTY_VALUE')))
print("JUST_EMPTY:", repr(values.get('JUST_EMPTY')))

Output:

WITH_VALUE: 'hello'
EMPTY_VALUE: '# comment'
JUST_EMPTY: ''

Expected vs Actual

Input	Expected	Actual
KEY=value # comment	'value'	'value'
KEY= # comment	''	'# comment'
KEY=	''	''

Question

Is this the intended behavior? It seems inconsistent that inline comments are stripped when there's a value, but included when the value is empty.

Workaround

Use quoted empty values:

KEY=""  # comment

This correctly parses to ''.

Environment

• python-dotenv version: 1.2.1
• Python version: 3.11

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Volunteering

If this is considered a bug rather than intended behavior, I'd be good to work on a fix and submit a PR.