Simplest example:
Main.cpp
|  | int foo = 0;
void main()  {
  ++Foo;
#include "test_include.h"
  ++Foo;
}
 | 
test_include.h
In Remedy, I can break on line 4 of Main.cpp, but not on line 6.  After the scope ends, I can break again; so if the #include is in a function I can't break for the rest of the function, but after the function returns breaking works as expected.