You cannot insert comments, but you can comment on them by adding an extra <!--to the beginning. Your example above varies from <!-- <!--[if IE 7]> some code <![endif]--> -->to <!-- <!--[if IE 7]> some code <![endif]-->. Just take out the excess -->, and he should comment on this disgusting conditional.
Tested successfully in Firefox 3.5.2 and IE 7.0.5730.13CO
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