Why not use tabs (introduced in Vim 7)?
You can switch between tabs with :tabn and :tabp,
With :tabe <filepath> you can add a new tab; and with a regular :q or :wq you close a tab.
If you map :tabn and :tabp to your F7/F8 keys you can easily switch between files.
If there are not that many files or you don't have Vim 7 you can also split your screen in multiple files: :sp <filepath>. Then you can switch between splitscreens with Ctrl+W and then an arrow key in the direction you want to move (or instead of arrow keys, w for next and W for previous splitscreen)
Put your cursor on the first # character, press CtrlV (or CtrlQ for gVim), and go down until the last commented line and press x, that will delete all the # characters vertically.
For commenting a block of text is almost the same:
First, go to the first line you want to comment, press CtrlV. This will put the editor in the VISUAL BLOCK mode.
Then using the arrow key and select until the last line
Now press ShiftI, which will put the editor in INSERT mode and then press #. This will add a hash to the first line.
Then press Esc (give it a second), and it will insert a # character on all other selected lines.
For the stripped-down version of vim shipped with debian/ubuntu by default, type : s/^/# in the third step instead (any remaining highlighting of the first character of each line can be removed with :nohl).
Here are two small screen recordings for visual reference.
Best Answer
A double quote to the left of the text you want to comment.
Example:
" this is how a comment looks like in ~/.vimrc