What the subject says. Commented subtrees are never exported or tangled,
but they are evaluated when you do `org-babel-execute-subtree` on a
parent tree. The documentation
(https://orgmode.org/manual/Comment-Lines.html) kind of implies that it
doesn't happen, but it's true that it is said in a subsection of the
"Exporting" section, so maybe the context is slightly different. But in
that case, even if the behavior would not contradict the documentation,
it would still be inconsistent with the tangling behavior.

Should it be considered a bug and be fixed? Or should just the
documentation be updated to clarify it? Let me know what you think and
I'll submit a patch either way.

The issue is trivial to reproduce, but I provide a basic example here:
* Parent
** COMMENT Commented subtree
#+begin_src emacs-lisp
(message "This should not be executed")
#+end_src


------------------------------------------------------------------------

Emacs  : GNU Emacs 30.2 (build 1, x86_64-pc-linux-gnu, GTK+ Version 3.24.41, 
cairo version 1.18.0)
 of 2025-12-31
Package: Org mode version 9.8 (release_9.8 @ 
/home/ignacio/repos/built-from-source/org-mode/lisp/)

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