#MASM
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I always set the line width to 132 and then use the LaserJet in landscape mode
to print out the listings. So I haven't run into the problem you mentioned.
I'm sure you're right about it not counting tabs properly though, I get the
impression it just counts "bytes of white space" and makes no attempt to
determine what the final printout will look like (since the listing file does
not have tabs expanded either).