The issue isn't that this approach is incorrect, it's that it feels out of place. A comment should be a comment, nothing more. When comments start carrying executable meaning or structured directives, they stop serving their primary purpose.
It also becomes difficult to represent anything moderately complex in a clear way. Once the structure grows beyond something trivial, readability suffers quickly.
To me, it ends up feeling like command-line arguments.. technically workable, but messy and hard to reason about. Just look at something like "ffmpeg" arguments.. and then compare that to defining the same configuration through a structured format like Yaml or Json. The latter is simply clearer and easier to maintain.
It's not wrong, but, it doesn't feel right.