Replacement of tabs to spaces is necessary in files:

Zend/Log/Writer/Mail.php
Zend/Log/Writer/Abstract.php
Zend/Service/Amazon/Item.php
Zend/Service/Amazon/SimpleDb.php
Zend/Service/Amazon/SimpleDb/Attribute.php
Zend/Service/Amazon/S3.php
Zend/Service/WindowsAzure/Storage/DynamicTableEntity.php
Zend/Service/WindowsAzure/Storage/QueueMessage.php
Zend/Service/WindowsAzure/Storage/BatchStorageAbstract.php
Zend/Service/WindowsAzure/Storage/BlobInstance.php
Zend/Service/WindowsAzure/Storage/PageRegionInstance.php
Zend/Service/WindowsAzure/Storage/QueueInstance.php
Zend/Service/WindowsAzure/Storage/TableEntityQuery.php
Zend/Service/WindowsAzure/Storage/TableInstance.php
Zend/Service/WindowsAzure/Storage/SignedIdentifier.php
Zend/Service/WindowsAzure/Storage/Blob.php
Zend/Service/WindowsAzure/Storage/LeaseInstance.php
Zend/Service/WindowsAzure/Storage/Batch.php
Zend/Service/WindowsAzure/Storage/TableEntity.php
Zend/Service/WindowsAzure/Storage/Queue.php
Zend/Service/WindowsAzure/Storage/Table.php
Zend/Service/WindowsAzure/Storage/Blob/Stream.php
Zend/Service/WindowsAzure/Diagnostics/LogLevel.php
Zend/Service/WindowsAzure/Diagnostics/Manager.php
Zend/Service/WindowsAzure/Diagnostics/ConfigurationInstance.php
Zend/Service/WindowsAzure/Diagnostics/ConfigurationLogs.php
Zend/Service/WindowsAzure/Diagnostics/ConfigurationPerformanceCounters.php
Zend/Service/WindowsAzure/Diagnostics/Exception.php
Zend/Service/WindowsAzure/Diagnostics/DirectoryConfigurationSubscription.php
Zend/Service/WindowsAzure/Diagnostics/ConfigurationDiagnosticInfrastructureLogs.php
Zend/Service/WindowsAzure/Diagnostics/ConfigurationDirectories.php
Zend/Service/WindowsAzure/Diagnostics/ConfigurationDataSources.php
Zend/Service/WindowsAzure/Diagnostics/ConfigurationWindowsEventLog.php
Zend/Service/WindowsAzure/Diagnostics/PerformanceCounterSubscription.php
Zend/Service/WindowsAzure/SessionHandler.php
Zend/Service/WindowsAzure/Storage.php
Zend/Service/WindowsAzure/Credentials/SharedAccessSignature.php
Zend/Service/WindowsAzure/Credentials/SharedKeyLite.php
Zend/Service/WindowsAzure/Credentials/SharedKey.php
Zend/Service/WindowsAzure/Credentials/CredentialsAbstract.php
Zend/Feed/Writer.php
Zend/Feed/Writer/Feed.php
Zend/Http/Client/Adapter/Proxy.php
Zend/Http/Client/Adapter/Socket.php
Zend/Ldap/Attribute.php
Zend/Ldap/Converter.php
Zend/Gdata/Gapps/Extension/Property.php
Zend/Controller/Action.php
Zend/Db/Adapter/Sqlsrv.php
Zend/Db/Statement/Sqlsrv.php
Zend/Markup/Token.php
Zend/Barcode/Object/Code128.php
Zend/Auth/Adapter/Ldap.php
Zend/Log.php
Zend/View/Helper/Doctype.php
Zend/View/Helper/HeadMeta.php
Zend/Captcha/Word.php
Zend/Ldap.php
Zend/Application/Resource/Frontcontroller.php
Zend/Application/Resource/Useragent.php
Zend/Application/Resource/Multidb.php
Zend/Application/Resource/Mail.php
Zend/Rest/Route.php

As with ZF-7316, this can be accomplished via:

cd /path/to/zf/library
find . -name '*.php' -print0 | xargs -0 sed --regexp-extended --in-place 's/\t/    /g'

Does this require individual per-component tickets again like ZF-7316? Then, is it OK or not OK to merge the result into ZF 1.11 release branch?