I use a lot of comments in my templates and I find that the debug view is often skewed by all of these "opening" tags so that my output is working steadily toward the right side of the screen and making it really difficult to find mis-matching tag errors. If you wan to use comments in your templates that you can still see in debug mode without skewing your formatting, add a closing tag inside the comment turning this:
<!-- comment goes here -->
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to this:
<!-- comment goes here /> -->
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This will allow the XML formatter in debug mode to correctly position the comments as self closing elements, making those mis-matching start and end tag error easier to track down.
Hope that helps someone.