When creating tests I typically create more steps then necessary but later find I needed that step for my test to work properly. This more evident with recording hovers. I find that a deleted the wrong one. If I could comment out the step, then I could find the hovers that were not necessary without losing the important ones. I find the same is true with waits due to page loads. I want to reduce the them. If I save and run the steps now I have to delete then add back if my test fails. With Comment Outs I could comment step out save, test and verify the step is not necessary without having to retrain.