@Adam S. Thanks, indenting blocks so that the comments _appear_ nested, even though they wouldn’t be in the HTML was one of the solutions I was considering. It’s certainly a million times easier, but I am not one to give in just because something seems like it can’t be done :P I needed proper nesting for the purposes of using particular CSS3, and parallel blocks wouldn’t cut it.
The other thing I am averse too is scatter-code -- i.e. when you end up with loads of ancillary functions spread across multiple files and it’s painful for anybody to learn; I did begin as a BASIC programmer, so it’s only natural to me for code to read from top to bottom in a straight fashion :P