If you do that, please also check for FreeAndNil calls with these objects.

I am not sure whether it is a good idea to accept any comment there. Maybe it should only be a special kind of comment like
// nothing to do
or
// intenionally left empty
or maybe something FixInsight specific
// FixInsight: IgnoreEmpty

This would allow us to mark some particular blocks as intentionally empty while not generally disabling the warning.