Ivan - I notice from your post that you have code commented out - this means the blocks/variables will not be available in the cross reference or goto function. Instead of having to use a tool to search all the comments for commented out code, why not leave the code in place but just jump around it using a suitable "I need fixing" flag. I use M1.7 as my "i need fixing flag" and would jump around the code as follows (I do not rely on the state of M1.7).
I can do a "goto location" on M1.7 and find all the areas that need fixing.
a M1.7
on M1.7
jc skip