This is a really important question for us. I view it as an issue of tradeoffs.
The advantage of putting the annotations in comments is C compilers can compile the code right away, which may make it easier for existing projects to adopt it.
The disadvantage is that the annotations become second-class citizens, and will never feel native. Placing them in comments also means that they cannot have their own comments unless we introduce another comment sequence for the annotation environment. Again, it means that we can't use the preprocessor, so conditional compilation is impossible.
So basically, we're trading some compatibility for nicer, native-like source. For us, "beauty is the first test", and we believe that there's no way for the source to be beautiful if we put the annotations in comments.