Amazing!!! Can't believe it!
If one would be looking for ways to hone their skills in making good and proper WordPress themes... then this is definitely one plugin to check for good coding standards. I mean, why wouldn't you like it?

It organises your code, and makes your future developer life easier... plus you'll also get a pretty high chance of becoming an even greater developer who writes tidy code!
Tidy code is key!

Kind regards,
Mic