They have absolutely no effects on performance whatsoever!
Leaving the trace statements inside the code while switching tracing of or on in the web.config is the whole purpose of application tracing.
When trace enabled="false", trace statements will be completely disregarded, the same as comments.
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Amerika by Franz Kafka
“As Karl Rossman, a poor boy of sixteen who had been packed off to America by his parents because a servant girl had seduced him and got herself a child by him, stood on the liner slowly entering the harbour of New York, a sudden burst of sunshine seemed to illumine the Statue of Liberty, so that he saw it in a new light, although he had sighted it long before. The arm with the sword rose up as if newly stretched aloft, and round the figure blew the free winds of heaven.”
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