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Just looking around some really high traffic search terms and the top site on the pile has (in my opinion) lots of keyword stuffing going on. It's a site taht heavily uses tables for the layout and each table has the same summary="keyword keyword keyword" attribute, along with every image the same alt and title attribute.
They even have uselsss comments that say things like <-- this site is about widget widget widget -->
Does all that keyword stuffing help? I thougt you could get penalized for stuff like that. I mean, the site is number one on Google for a very very competitive search term.
The summary attribute is a very useful attribute for non-visual media and therefore it can't cause any penalty. Although there have to be rules how to use which detect sth like this 'widget widget widget'. There are a few more attributes which aren't used most of the time. An useful summary of attributes you'll find on W3 ([w3.org ]).
Another interesting observation is the content of the meta-tag "author". Does they use it for keywords?
As far as I know comments are ignored by search engines and don't have any effects.