Yes, it would!
This is one of those things that seems so obvious to me, but clearly it depends on individual workflows. Here's what I wanted to do:
I have a long script (>5,000 lines). It makes many calls to a function named scriptLog. I often add messages that are classified as "Temp: ", so I wanted to search for all instances of "Temp: " that wasn't already commented out.
Or to find all instances of "scriptLog" that's not already commented out.
Heck, I could imagine a three-way toggle being useful: all / ignore comments / comments only
That way, I could quickly find my calls to "printObject" that are at the moment commented out.
It would be a bit of a pain but you could quite easily copy the script Ctr A, C, V each time or as needed to indesign then do an grep search that excludes comments, copy the whole line an search for your desired line in the ESTK, what fun .
On second thought the ESTK is scriptable and can do greps so there 'Should' be some way of making your own custom Find panel.
I busy cleaning here, so I'll leave it to you.
I often do that (copying a script to InDesign and do grep changes there). The ESTK's grep is rudimentary, and avoiding comments is not so easy. In an InDesign document you can use grep styles to mark comments automatically and exclude them from replacements.