Pre-includes are processed before the ITP model translation starts. This means that even __INC statements that are commented out are still being processed. The only way to disable an __INC statement is by breaking up the __INC text with spaces or other characters.
__INC statements in the result document as well as in the model document.__INC statements in result documents are also resolved by the put_in_document, put_in_text_document and add_to_output functions, when the fifth parameter of these functions is set to Y.