grep -vE "^[#|^$]" $(ls -la | grep -v "/$" | awk 'NR >1 {print $NF}' | tr -d '\n' | tr ' ' ',')

Find all files in the current directory (excluding directories) and print their names, separated by commas, while ignoring lines starting with # or empty lines.
grep -vE "^[#|^$]" $(ls -la | grep -v "/$" | awk 'NR >1 {print $NF}' | tr -d '\n' | tr ' ' ',')