When applying the formatted SQL changelog TEST_ISO3166.sql on a linux version with linux liquibase the comments are stripped independent if the changelog does not contain stripComments and so has to use the default of false or it use explicit stripComments:false. See result in TEST_ISO3166.png
The same works fine on windows with windows liquibase.
Oracle Linux Server release 7.6
Liquibase Version: 3.8.1
Runner: Command Line