FWIW, the default Visual Studio behavior when you click in the gutter to set a breakpoint on a non-code line is to move to the next actual line of code and set the breakpoint there.
This is fine because I usually am just missing the line I actually want and clicking just above it when that happens.
If you click in the middle of 20 comment lines it can be a little jarring.
IMO it would be fine if the click were just ignored but then someone might think it's not working or something.