Re: Beware enterprising users...
Ah comments in code.
I (and I am not alone by a long shot) have often included choice comments in the code to explain bits of code. Usually the comments are critical of some less than stellar policies or practises necessitating some jiggery pokery, so more likely to be potty mouthed against the company (possibly manglement) than any specific user.
I do recall colleagues being told off and asked to remove the offending comments.
I suppose ideally anyone above team leader shouldn't have clearance to see code. I mean what is the point, it is not like its likely (apart from rare exceptions) they'd understand it.