using `ohcount` on the Vim `src/` folder I get:

```
Language          Files       Code    Comment  Comment %      Blank      Total
----------------  -----  ---------  ---------  ---------  ---------  ---------
c                   167     304396      66090      17.8%      36422     406908
autoconf              3      15991        345       2.1%       1949      18285
cpp                  17       5084       1514      22.9%       1125       7723
idl_pvwave           83       3364          0       0.0%         12       3376
make                  8       2186       1241      36.2%        540       3967
shell                 6        355        140      28.3%         57        552
vim                  12        312         64      17.0%         30        406
objective_c           1        118         41      25.8%         37        196
assembler             1        114          8       6.6%         21        143
dcl                   1        106        103      49.3%         67        276
xml                   2        104          3       2.8%          5        112
python               15         39         15      27.8%          6         60
bat                   8         24         10      29.4%          7         41
----------------  -----  ---------  ---------  ---------  ---------  ---------
Total               324     332193      69574      17.3%      40278     442045
```

Results for `neovim/src/`: 

```
Language          Files       Code    Comment  Comment %      Blank      Total
----------------  -----  ---------  ---------  ---------  ---------  ---------
c                   146     168308      46528      21.7%      22645     237481
make                  2        316         34       9.7%         56        406
vim                   6        165         55      25.0%         29        249
cmake                 1         48          2       4.0%         12         62
----------------  -----  ---------  ---------  ---------  ---------  ---------
Total               155     168837      46619      21.6%      22742     238198
```