The OP referenced a specific file as an example of their question.
In that file the following is shown below.
It's use with that application is not expected to be found globally.
Code:
# Some options that are often worth tuning have been included as# commented-out examples in this file.
# - When such options are commented with ";", the proposed setting
# differs from the default Samba behaviour
# - When commented with "#", the proposed setting is the default
# behaviour of Samba but the option is considered important
# enough to be mentioned here
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