Hello,

According to Org-Mode documentation[1],

> Lines starting with zero or more whitespace characters followed by one
> ‘#’ and a whitespace are treated as comments and, as such, are not
> exported.

The actual implementation differs on a subtle detail: Org-Mode will
treat a line where the pound sign is immediatly followed by \n as a
comment.  I believe this is expected behavior, since it allows to
comment out multiple paragraphs, and behaves as expected even when using
`delete-trailing-whitespace`.

I'm asking this because Pandoc follows strictly the org documentation,
and treats a line containing only a pound sign as text.  I opened a bug
about this[2], where I've been asked –reasonably– to first make sure the
bug isn't actually in Org Mode.

[1] https://orgmode.org/manual/Comment-lines.html

[2] https://github.com/jgm/pandoc/issues/5856

All the best,

--
Thibault