Since the purpose of these COMPILER directives are to tell the compiler NOT to include code, debug code,beta code, or perhaps code that is needed by all of your end users, except say those the advertising department, i.e. #Define AdDept you want to be able include or remove them based on your needs. Without having to change your source code if for example a non AdDept merges into the AdDept. Then all that needs to be done is to include the #AdDept directive in the compiler options properties page of an existing version of the program and do a compile and wa la! the merged program's code springs alive!.
You might also want to use a declarative for a new process that is not ready for prime time or that can not be active in the code until it's time to release it.
Anyhow, that's the way I do it.