[...] Please forgive me, but my opinion this is wrong!!!
[...] the 4th TAB is count only as 3 spaces plus \t !
Yes, that is the idea with tabs, they are not a fixed number of spaces, they just move to the next tab stop (and there is such at every 4th column, when the tab size is 4).
Oh, Oh! I was completely wrong. Sorry for bothering you!!!!! Of course, 'Hell' counts as a 'TAB' and 'o' + 3 == TAB_SIZE ....
Sorry, I was completely off the track ;)
Hans