> Actually, git reads
>
>     # comment
>
> as 'ignore files with name "    " (4 spaces)', and then a comment.
> It does not ignore the leading whitespace.

Even not as a comment, it treats it as literally a filename with
a hash and that comment in it. However, one (usually) does not
name their files like that, so for all purposes this can be thought
of as a sort of comment.

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