If the backslash is allowed to escape backslashes, your approach of using a lookbehind will fail for \\`. I think you could fix that by looking for an odd number of preceding backslashes, but I prefer to look forward only instead.

   [ 'is \\\\`my <this> that `but <this> one` no',
     'is \\\\`my &lt;this> that `but <this> one` no',
     ],

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In reply to Re^2: Replacing left angle bracket with HTML entity when between two backtick characters by Corion
in thread Replacing left angle bracket with HTML entity when between two backtick characters by nysus

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