Product Version = NetBeans IDE Dev (Build 201102030000)
Operating System = Windows XP version 5.1 running on x86
Java; VM; Vendor = 1.6.0_22
Runtime = Java HotSpot(TM) Client VM 17.1-b03

When reformatting XML code, if a comment is indented too far and the code is being reformatted to a lower indentation level (example :Default is 4 spaces, but user wants 2), the code is reformatted but the comments are not.

To Reproduce:

1) Create an XML file with comments indented inline with the code -- Make sure you use tabs for indenting initially.

(ex)
<?xml version="1.0" encoding="UTF-8"?>
<project name="RebuildDatabase" default="all" basedir=".">

	  <!-- ================================================================= -->
	  <!-- Include additional capabilities.                                  -->
	  <!-- ================================================================= -->
	  <taskdef resource="net/sf/antcontrib/antcontrib.properties">
		    <classpath>
			      <pathelement location="${common.upstream.jars}/ant-contrib/ant-contrib-1.0b3.jar"/>
		    </classpath>
	  </taskdef>
</project>

2) Now change the indent size in the options for all files from the default of 4/8 to 2/2.

3) Format the code using the "Source=>Format" menu

RESULT:  The code is reformatted, but the comments are not.