Andreas Leha <andreas.l...@med.uni-goettingen.de> writes:

> FWIW, I agree that COMMENT should be equivalent to individual line # .

I hope you mean it should be equivalent during export only. Otherwise,
it would introduce some serious slowdown as COMMENT can be inherited.

> Sections that should be accessible without being exported get
> the :noexport: tag.
>
> Is there any usecase for COMMENTed sections that is not covered
> by :noexport:?

Babel code from a :noexport: headline is executed. It isn't when in
a COMMENT headline. I think both are useful.

Regards,

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