Sentence 1: For example, he said his agency had developed a format into which electronic comments could be filed, which greatly facilitated the subsequent analysis of the comments.

Sentence 2: he said his agency had developed a format into which electronic files could be organised
Is this second sentence entailed by the first?

Answer: it is not possible to tell

Sentence 1: wow what is the tax structure like up there how much a thousand

Sentence 2: I heard that you do not have taxes up there?
Is this second sentence entailed by the first?

Answer: no

Sentence 1: They simply are!

Sentence 2: They are.
Is this second sentence entailed by the first?

Answer:
yes