[totaltec]

Its a good question, I can't say that I stick to one method or the other, it depends on the setup and situation.

If I am working in a custom skin directory (which I highly recommend you do), then I just remove the code. In this case /common_files has a backup so I don't need to worry about losing the original code. With the unnecessary code gone, the template reads much easier.

While I am working out a solution, I usually comment out pieces temporarily as I am determining their function and usefulness. After I'm finished I remove the commented out pieces.

Now If I am just making a quick fix or edit, and not creating a custom skin, I always simply comment out and make notes to my change.