How does an array treat a variable if it's commented out?

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1

I was just testing and learning and need some clarification on how an array treats a variable if it’s commented out higher in the code. Example:

$value1 = "1"
#$value2 = "2"
#$value3 = "3"
$array = @($value1,$value2,$value3)

I did some testing using $array[0] (and 1,2) and it always displays $value1 which would make sense.
So are these values ignored?