When I set a breakpoint on empty line (empty at all or a comment) it does not work - like there's no breakpoint at all.
Also, when I put the cursor into a such line - the "Jump to cursor" doesn't work (it jumps over cursor to next breakpoint).

example:

$someObject->shomething();

// some comments here
// you cannot breakpoint here, nor in both lines above
$someObject->somethingElse();

Breakpoints make sense only when set on the lines that contain executable code. See blue dots on the gutter when debugger is started.

So it should jump to the next executable line. Currently you can set a breakpoint which doesn't work - it's counter-intuitive.

when you set the breakpoint, IDE does not know if corresponding line contains any executable code or not. Debugger does not know it too, until file is included via require() or include() and compiled.