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template language directives should be supported in new php files templates. E.g. FreeMarker template that is used for Ruby files.
Not so high priority but definitely possible. I will look at it.
Fixed in http://hg.netbeans.org/main/rev/ca6ff6dfd286.
Integrated into 'main-golden', available in NB_Trunk_Production #177 build Changeset: http://hg.netbeans.org/main/rev/ca6ff6dfd286 User: Tomas Mysik <tmysik@netbeans.org> Log: #126105: template language directives support in new php files templates