Started a discussion: here

• [ ] pluralize “%d code blocks”
• [X] prefer IDs over headings
• [ ] fix “Buffer … modified; kill anyway?” message
• [ ] take into consideration user customizations:
  • org-babel-tangle-comment-format-beg
  • org-babel-tangle-comment-format-end
• org-tangle-mode minor mode
  • highlight tangle comments
  • make tangle comments clickable (jump to Org)
  • make tangle comments foldable