[pilmihilmipilmi]

Instead of embedding code inside org-mode it should be the opposite: embed org-mode inside comment sections. However this is not easily possible because of ‘*’ gobbling up beyond the comment section. (At least for c)

[kqr]

I'm not sure that makes as much sense. At that point, why not just use regular comments? Then add outshine-mode if you want a tree of headlines.