This would be very helpful when comparing files without comments.

Now char { is interpreted as the start of a comment.
But that's not always OK, chars {$ is begin of compiler directive.

For example:

should be interpreted as compiler directives not as comments, but text "// Delphi 7+" should be interpreted as comment.

Reference links:
https://docwiki.embarcadero.com/RADStudio/Athens/en/Delphi_compiler_directives
https://www.freepascal.org/docs-html/prog/progch1.html