I think reintendation can only be implemented as a voluntary option for the author, and not as an automated action, which questions the benefit you're expecting...

UPDATE: And don't forget, <c> tags are already used for many things perltidy can't handle!!! (e.g. to display uninterpretated tags like <c> ;-) So we would need a new tag like <perl> to do this.

UPDATE2: There are at least ten older threads about this topic...