This has been mentioned before(sorry, but I don't remember if old threads with new comments float to the top) but I want to approach it from a different direction than Girlie took it before the thread quietly died.
What I would like, which Sherre mentioned, but as a secondary consideration, is a tag to comment within the templates themselves, not necessarily(though it would be a bonus) to hide template code from MT.
Using standard HTML comments seems like the obvious answer except that those comments will end up in the resulting HTML/PHP/whatever files, which makes absolutely no sense. It's a waste of bandwidth. Why would I want explanations of my templates to show up in my output files, which have no template code in them? MT code is becoming more complex as people figure out new things to do with it, not to mention that the addition of plugins with lots of entirely new tags is making it harder and harder to keep track of what you're doing. A true commenting tag that would be stripped before output would be really helpful as a development tool, and should(disclaimer: Perl looks like static to me) be easy to add, since it doesn't really *do* anything.