Friendly tags
IDE sometimes detects the code of Div in HTML templates like a syntax error, because they don't have a plugin that identify the syntax of Div. Then, to avoid that it is shown as an error, Div provides two tags to encapsulate its code making it a comment.
Syntax in templates
<!--| ... some Div code here ... |-->
Example
index.tpl
This:
<!--| [$products] |-->
Name: {$name}
Price: {$price}
<!--| [/$products] |-->
Is equal to:
[$products]
Name: {$name}
Price: {$price}
[/$products]