no code changes - put <!-- START of {$smarty.template} --> and <!-- END of {$smarty.template} --> comments at the start and end of every tpl *except for mail templates* (i'm sorry for the long list of files to svn up)
this will allow better debugging of the final rendered documents for developers and theme creators (in the rendered source code comment it shows the tpl filename and place where the included template starts and ends and also distinguishes if it's default or custom theme tpl file)
if anybody feels they shouldn't be rendered in the source or that it could slow down the overall tiki performance significantly they can be easily removed by script each time the release tarballs will be prepared