The pound key (#) comments out a line. Meaning, if the # sign is there, it is as if the line wasn't there at all. This is useful for putting notes to help you remember things in your INI.
Prior to versions of Evox before +3921, IGR was consittered very troubling. These issues have apparently been fixed, however, I still reccomend the X2 bios IGR if available to you.
IGR = No
Line "text if line",n