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> So it seems that any of "\n", "\r", "\r\n" and "\n\r" are valid
> newlines. But where in the code is it?
I think you are looking for "inclinenumber", in llex.c:
/*
** increment line number and skips newline sequence (any of
** \n, \r, \n\r, or \r\n)
*/
static void inclinenumber (LexState *ls) {