This is probably the most fun change.  It adds special tags PS, ENCL,
CC, AFTER_CLOSING as in my last patch set, but it uses heading this
time.  E.g. ENCLs are under the heading * ENCL :ENCL:.  This was
suggested by Nicolas, and it's nicer.  The ideas comes from
ox-groff.el file ¹.  Thanks Luis!

One thing I'd like to discuss is whether to adopt headings for TO and
FROM also.  The Groff exporter already does so for it's letters.  The
main benefit is that it allows for org-syntax.  IMO it's a lot nicer
to look at as well.  Check the org-groff site in the footnote for an
example.

I'd be happy to look into this the next time I have a free day for
programming if you guys (also) find in a more appealing.  (One
additional benefit would be that for simple documents it wouldn't
matter whether groff or scrlttr2 was used as backend).

–Rasmus


Footnotes: 
 ¹   http://orgmode.org/worg/org-tutorials/org-e-groff-documentation.html#sec-1-5

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