I marked some words in a comment and noticed, that the refactoring menu offers "Extract Method" to me (only option). I tried it to see what happens: The marked text was put in the new function, but as code and not as a comment. The function call was placed in the original comment. This doesn't make any sense. I think that the refactoring menu button shouldn't come up at all in this case.
I am seeing the same effect here. Extract Method does rely on the programmer doing something half sensible Still it probably should not be offered on comments.