[windows] Do standard windows .ini files allow comments?

I have seen comments in INI files, so yes. Please refer to this Wikipedia article. I could not find an official specification, but that is the correct syntax for comments, as many game INI files had this as I remember.

Edit

The API returns the Value and the Comment (forgot to mention this in my reply), just construct and example INI file and call the API on this (with comments) and you can see how this is returned.

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