ms/comment is a SAP Parameter attribute which is used to control Short description of message server information. This is available within R/3 SAP systems depending on the version and release level.
Below is the standard documentation available and a few details of the attributes values .
Short description of the SAP system. This description is transferred to
the domain server when the connection is established. It is displayed
there in the list of systems.
See SAP Parameter Documentation for full SAP documentation for this profile parameter.