Yes the only reason why i would use comment tags would be for development reasons, in fact that is actually what they are meant for ( giving developers the ability to comment on what a certain section of code does ) and i'm sure google and the like are aware of that. Therefore i don't think search engines will penalise sites that use them. As it is good development practice to use comment tags i can imagine that their use could possibly increase your search engine ranking. However my advice would to use comment tags for what they are supposed to be used for.
But i would advise against creating comment tags just to load them up with keywords.
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