As far as I know, in all browsers that know the script element, it's a non-issue. And even though Lynx won't evaluate JS, it should certainly understand the meaning of the script element.
The comments were necessary in the very beginning when the script element was new and thus might have been treated like any other part of invalid HTML – doing a best effort in rendering.
Re:The compiler flag that time forgot
by TazeTSchnitzel on Tuesday May 05, 2015 @06:36AM
(#9491780)
It's not like Lynx development stopped the year JS came out!
This still has a valid, if rare use. In browsers that don't understand javascript (such as lynx), it prevents the code from appearing in the page.