No, this isn’t possible. Comments are not allowed in an XML open tag. Depending on your application, you might get away with “commenting out” the attributes by prefixing their names with “_”, or you might not (if the XML is validated against a schema or all attributes are parsed). Because whitespace is allowed, and most editors support line operations, you can “comment” multiple attributes easily this way:
<element
_attr1="value1"
_attr2="value2"
_attr3="value3"
>
But these attributes are still part of the document.