[Victor D]

You can add this option to your admin General 'Config -> Appearance' section by single MySQL query in 'Patch/Upgrade' section:

INSERT  INTO `xcart_config` ( `name` ,
 `comment` ,
 `value` ,
 `category` ,
 `orderby` ,
 `type` ,
 `defvalue` ,
 `variants` ,
 `validation` 
)
VALUES ( 'Show_SKUnPricing',  'enable to display SKU and pricing info',  'Y',  'Appearance',  '10',  'checkbox',  'Y',  '',  ''
);

then you have to check the value $config.Appearance.Show_SKUnPricing in templates :

{if $config.Appearance.Show_SKUnPricing eq 'Y'}
{include file="file1"}
{else}
{include file="file2"}
{/if}