The drupal coding standards allow code in comments between @code and @endcode tags. And that is the only time there should be code in comments.
http://drupal.org/coding-standards/docs#code
When I run drush coder-review --reviews=production mymodule
It flags code in comments that are between @code and @endcode tags.
Comments
Comment #1
klausiCoder 7.x is frozen now and will not receive updates. Coder 8.x-2.x can be used to check code for any Drupal version, Coder 8.x-2.x also supports the phpcbf command to automatically fix conding standard errors. Please check if this issue is still relevant and reopen against that version if necessary.