https://gcc.gnu.org/bugzilla/show_bug.cgi?id=125095

--- Comment #4 from anlauf at gcc dot gnu.org ---
13.11.3.6 Namelist comments

Except within a character literal constant, a “!” character after a value
separator or in the first nonblank position of a namelist input record
initiates a comment. The comment extends to the end of the record and may
contain any graphic character in the processor‑dependent character set.
The comment is ignored. A slash within the namelist comment does not
terminate execution of the namelist input statement. Namelist comments are
not allowed in stream input because comments depend on record structure.

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