Here is a link to a commit of ckgedit plugin where the the translation tool fails when finding a comment in settings.php:
https://github.com/turnermm/ckgedit/archive/9696a3566efa7b3c8d0fee1dba393d0094773f36.zip
There is a comment in lang/nl/settings.php and in lang/zh-tw/settings.php. I've attached a copy of nl/settings.php