It is relatively straightforward to do with code. Are you looking to have this macro toggle between inline 'tagged' comments to real comments and back again?

One difference between footnotes and comments is the 'anchor' in the text. A footnote anchor sits in an insertion point whereas a comment can have an insertion point but is usually attached to a range of text. Does it make sense to have your code anchor the comment to the from the start of the paragraph to where the opening tag began?

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Andrew Lockton
Chrysalis Design, Melbourne Australia