50-characters column
|<---------------------------------------------->|

// Initial code
if (a == b) {
    // Test test test test test test test test test test test test test test test test test test test test test
}

// Then we move the caret on the comment, press
// Ctrl-Q and this long line will be splitted into 3
// shorter ones:
if (a == b) {
    // Test test test test test test test test
    // test test test test test test test test
    // test test test test test
}

// Then we may think that the 2nd line contains
// some non-relevant information and trim it slightly:
if (a == b) {
    // Test test test test test test test test
    // test test
    // test test test test test
}

// And then, after the 2nd line is trimmed, we press
// Alt-Q again and now we have 2 lines instead of 3:
if (a == b) {
    // Test test test test test test test test
    // test test test test test test test
}