I guess in a perfect world, to implement fancy-schmancy INI comments, it might be wise to do the following:

In script, first check to see if the INI file exists, if no - then use OPEN/WRITELINE/CLOSE to create a "TEMPLATE" INI file, containing a skeleton of all the sections and all single-line comments. The comments would just be declared as strings in the script. Then proceed to poke per usual.