I had an interesting experience while commenting out certain columns from being included when deploying my content type elements.xml files. For instance, if I commented out one particular FieldRef like so:
<FieldRef
ID="00000009-dae4-4c99-98b0-d5c300dffb99"
Name="PolicyProcedureID"
Description="Policy/Procedure ID"
DisplayName="Policy Procedure ID"
ReadOnly="FALSE"
ShowInNewForm="TRUE"
ShowInEditForm="TRUE"
/>
<!–
<FieldRef
ID="00000222-dae4-4c99-98b0-d5c300dff222"
Name="Reviewers"
Description="Users given permission on this item for review workflows"
DisplayName="Reviewers"
ReadOnly="FALSE"
ShowInNewForm="TRUE"
ShowInEditForm="TRUE"
/>
–>
<FieldRef
ID="{00000021-dae4-4c99-98b0-d5c300dffb21}"
Name="Approvers"
Description="Users given permissions to this item for approval workflows"
DisplayName="Approvers"
ReadOnly="FALSE"
ShowInNewForm="TRUE"
ShowInEditForm="TRUE"
/>
The approvers column disappeared in addition to my Reviewers column that I wanted to be commented out. At first I didn’t care, because I was just testing different iterations of a lookup column and then once I removed the comments, viola! the Approvers column reappeared.
So, the lesson or tick here is, that if you want to add comments to a Content Type definition elements.xml file, place them at the bottom. If you are testing out a few different columns and want to keep some commented out, always keep the commented ones at the bottom.