In most (if not all) Magento files, there is commented disclaimers:
/** * Magento * * NOTICE OF LICENSE * * This source file is subject to the Academic Free License (AFL 3.0) * that is bundled with this package in the file LICENSE_AFL.txt. * It is also available through the world-wide-web at this URL: * http://opensource.org/licenses/afl-3.0.php * If you did not receive a copy of the license and are unable to * obtain it through the world-wide-web, please send an email * to firstname.lastname@example.org so we can send you a copy immediately. * */
There is also code in some themes that are commented out or add comments:
// echo "PickupAtStore.days=[" . implode(',', $data) . "]\r\n</script>";
// Following code does X
I know that php will not execute it, but I'm not sure if by removing all of these unnecessary comments will speed up a website?