The issue is on the device. The synopsis doesn't handle carriage returns in the way that most HTML parsers do. They are usually ignored or replaced with a space. And anything between tags will be ignored. And because of the way that the control used when editing the comments in calibre formats the comment, there are carriage returns after the leading div tag. Which the control probably added. I assume the metadata editor in Sigil doesn't put any extra carriage returns or tags in. This overall problem was discussed a while ago, but, I didn't notice it affected the start of the synopsis.
Until Kobo changes this (and I recommend you report it) the workaround is to use a metadata plugboard for the comments. Simply use the template "{comment}". When this plugboard is processed, any extra whitespace is removed.
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