You need to make sure you understand what is going on here... Your suggestion evaluates to adding 0 to your formula. So, this only works in places where adding a value to your formula is applicable. You should clarify this in your how-to.
You state that the N() is to add comments -- that is false. It is a function to evaluate the value to a number.It converts non-number values to numbers, dates to serial numbers, true to 1 and anything else to 0. This is not, by any means, designed to store comment code.