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Yes the amm_target_orders account is commented out and thus is not needed to call the swap_base_out instruction. Since the Raydium AMM is open source you can confirm this via the source code:
...
let amm_open_orders_info = next_account_info(account_info_iter)?;
if input_account_len == SWAP_ACCOUNT_NUM + 1 {
let _amm_target_orders_info = next_account_info(account_info_iter)?; // << HERE
}
let amm_coin_vault_info = next_account_info(account_info_iter)?;
...
There you can also see that this account is not being used in the contract anymore and that there is logic to check wether it was provided or not and handle it accordingly.