If the current locale is "en_US", this tag :
<sql:getNumber position="1" format="0.00" locale="fr_FR"/>
will print "12.34" instead of "12,34" as it should.
                                 ^

The problem is in GetNumberTag.java, there :

 private static NumberFormat getNumberFormat (String strFormat, Locale loc)
  {
    NumberFormat fmt;
...
    else
      fmt = new DecimalFormat (strFormat);

I think this last line should be :

      fmt = new DecimalFormat (strFormat, new DecimalFormatSymbols(loc));

(although I didn't tested this fix)