The OTA provides a way for an IOTACodeInsightManager100 to handle GotoDefinition.

Before Denali, the IDE would use the Syntax Highlight information for the file to determine when GotoDefinition was valid; but that has changed now: there's a new interface, IOTACodeInsightUIOverride that you can implement: its member EnableGotoDefinition allows you to tell the IDE when GoToDefinition is valid for any location in a file your CodeInsightManager handles. So now, an implementation of IOTACodeInsightManager100 can make the IDE handle CTRL-CLICK even on a comment