Execute (Configure NERDCommenter to support Vue files):
  let g:ft = ''
  function! NERDCommenter_before()
    if &ft == 'vue'
      let g:ft = 'vue'
      let stack = synstack(line('.'), col('.'))
      if len(stack) > 0
        let syn = synIDattr((stack)[0], 'name')
        if len(syn) > 0
          exe 'setf ' . substitute(tolower(syn), '^vue_', '', '')
        endif
      endif
    endif
  endfunction
  function! NERDCommenter_after()
    if g:ft == 'vue'
      setf vue
      let g:ft = ''
    endif
  endfunction

Given vue:
  <template>
    <div></div>
  </template>
  <style>
    .glitters { color: gold }
  <style>

Do:
  j\cc
  3j\cc

Expect:
  <template>
    <!--<div></div>-->
  </template>
  <style>
    /*.glitters { color: gold }*/
  <style>