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If you ever tried to use nested comments in Writer (make a selection, Insert -> Comment, then make an overlapping selection, and do it again), you may have noticed that only the ODF filter can load and save such a document properly. Recently I have improved this situation a lot. Motivated by seeing this is now supported in the DOCX import filter, I now added support for this also to the DOCX export, RTF import/export and binary DOC import/export filters.
If you want to try this out, core.git has a ODT and DOC samples to play with.