Hi fadihindi,
It sounds like you have two requirements: the first is to add comments to a .lks that will not be overwritten, and the second is to allow some sort of "restricted" development mode to ensure certain items are not removed.
1) In general, National Instruments does not recommend that you make changes to the .lks file directly unless it is absolutely necessary. When you edit and save a process in Lookout, the previous .lks file is overwritten by the editor, and therefore, any text comments that you have added manually using a text editor will be overwritten as well. There isn't a method to retain those comments from one version of the process to the next.
2) To allow for a restricted development mode in Lookout, you will need to set up different accounts for the different types of users you will have, assigning each user a level of accessibility. These user accounts can be set-up under Options>>User Manager. On your objects that are not to be modified (i.e. company information), set those objects to a higher level than certain users have access to. For example, Pot and Switch objects have a default security level of 0. But if you change those security levels to 10, and your end-user only has security privileges for 9, then the end-user won't be able to modify Pot and Switch objects. Note that Edit mode is only available to level 9 and 10 users.
For more information on setting up the security levels, refer to the Lookout Developer's Guide:
http://digital.ni.com/manuals.nsf/websearch/3D2A2AB4D33B681186256F0400607461
Since you are providing an application for an end user, you will have to be sure and set-up all the appropriate security levels on the end-users machine, to prevent certain items from being modified. You can't simply send the end-user the Lookout application without setting up the user accounts on the system.
Hope this helps.
Regards,
Jeff M.
Applications Engineering
National Instruments