Detects commented-out statements

Justification: Code is often commented out for debugging purposes. When this kind of comment is released, it is not always clear at a later time whether the code should be deleted, or whether it has been commented out for debugging purposes and unintentionally not uncommented.

Importance: High

PLCopen rule: C4

PROGRAM PLC_PRG
VAR
	iValue1: INT;
	iValue2: INT;
END_VAR

iValue1 := 100;
iValue2 := 200; 
// iValue2 := 300; 

--> SA0140: Statement commented out:: iValue2 := 300