Кажется, что возникают издержки, когда включаемый файл очень большой. Это не имеет ничего общего с содержимым файла, только его размер, файл не имеет ничего, кроме закомментированного текста
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Время для вставки шаблона пропорционально размеру файла.
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комментарий -%>