[allegory]

Yes. Indent per issue. One .otl file with all issues in it. No format enforced although I'm pretty consistent at writing issues. Once complete the issue is simply deleted. I've done this up to 4 people and it has worked wonderfully even though they had to learn vim :)

You can pipe it through awk to remove any lines starting with a space/tab, sort it then then diff the result with earlier versions to work out progress etc as well.