Seems to be replicating mainframe JCL and in-stream data sets. Processing instructions and input are combined in a single file. Used all the time for compiling, running utilities etc.
I'm guessing that this (IBM) example is setting the delimeter to '@@' to avoid problems with the comment - JCL also understands the '/*' sequence. I've not seen it used with other languages (Cobol etc.)
I'm assuming it's the same Intercomm you're talking about.