Not sure what you mean by "take advantage of", but currently the VS 2011 Beta uses the SAL annotations when performing code analysis, via the the /analyze option. the annotations are just pure macro's from sal.h which Microsoft encourages the use of (at least in a VS environment).
If you just want to preserve the info after a preprocessing step, you could just make the macro's expand to themselves or just alter one of the exisitng open-source pre-processors to exclude the symbols (VS also has a few expansion options from the SAL macro's), but using the information provided by the annotations will require something along the lines of a custom LLVM pre-pass or GCC plugin to do this (if compiling the code, though you can at the same time use them for binding generation).