What happens to disabled code when a game is exported?

Is it included in the exported game?

If it is, is there any downside to keeping it in the game?

And just for clarification, I'm not talking about disabled groups.

Thanks in advance!

Hi.

Comments and events that are commented out (crossed out) do not go through when exporting and remain ONLY in the source file.

Thanks for the response Igortyhon!