Hi,

while trying to include a source file in a list element via #+INCLUDE, I
discovered the following behavior: A comment between two list elements breaks
the list into two lists when exporting. For example:

* Test
  - This is a list element.
# This isn't.
  - This is another list element.

Becomes after exporting to .tex:

..
\begin{itemize}
\item This is a list element.
\end{itemize}
\begin{itemize}
\item This is another list element.
\end{itemize}
..

I think it makes sense for comments to have no effect on this (i.e. it
should behave the same during export as if it wasn't there), so I
consider this a bug.

This has the unfortunate side effect of no longer being able to include
a source file using #+INCLUDE while preserving its indentation in the
resulting PDF (as using #+BEGIN_SRC .. #+END_SRC would).

Cheers,
Daniel