So, would the correct indentation for the comment be at 2 columns or at 4 columns here? Either way, the left edge of the comment will not line up with the "define" or "undef."
Column 1. Why should there be any indentation on the comments. There is no C nesting at all.
It is nearly impossible to read C code with pre-processor style indentation. There is no checking on pre-processor indentation.
The C coding standard is wishy washy. As I recall, it says to use that kind of indentation in the data-related definitions at the beginning of the file, but to avoid in the later C functions. It conflicts with the C indentation is is not readable.