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/usr/share/doc/dpatch/examples/rules/00list.new.non-dh is in dpatch 2.0.38.

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/*
 * arch-tag: f7c1c1ff-89ea-40bb-8aac-889d6fb3d840
 */

#if DEB_BUILD_ARCH == "m68k"
01a_doathingthatsfast
#else
// Fast machine, it doesnt hurt
01_dotherightbutslowthing
#endif
/* The next one does
   really nothing.
   But thats not important. It only
   shows you that you can have comments
   if you use the --with-cpp switch.
   Of course you can do everything that the
   cpp lets you do and not only stupid, small-line
   comments. If it makes sense is up to you.  */
02_nothingdone