"have tabs after the first non-blank inserted as spaces"

Hi !

In options.txt ( :help tabstop)
there is such a sentence:

4. Always set 'tabstop' and 'shiftwidth' to the same value, and
'noexpandtab'. This should then work (for initial indents only)
for any tabstop setting that people use. It might be nice to have
tabs after the first non-blank inserted as spaces if you do this
though. Otherwise aligned comments will be wrong when 'tabstop'
is
changed.

I can't understand " It might be nice to have tabs after the first non-
blank inserted as spaces if you do this though. "
Who can give me some illustration?

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