Have a look at the tests in scc and tokei. They support nested multiline comments, string escapes and other odd language features. As such both get very close t

Have a look at the tests in scc and tokei. They support nested multiline comments, string escapes and other odd language features. As such both get very close to counting lines the way a full tokeniser used by the compiler or interpreter do making them very accurate. I see your point. I’d argue however the rules for counting should be language rules not some higher level generic set.