Does comments or spaces take any memory or slow the processing of the program some how?
Before the assembly file is created there is another phase. In this phase the directives for compiler (#include, #define, etc) are interpreted. For example if you write #include <stdlib> all the file of lib is copied substituting the #include statement. In this phase happens two other things. 1) comment are removed and 2) the written line are transformed in logical lines (delete tabs and spaces). If you have instructions splitted on multiple lines they are merged togheter. So, in the end, spaces, tabs and comments dont slow your program.
i beliebe that comments don't get compiled into assembly , I might be wrong though.
thank you very much