I tried just now and it seems the answer is "no" on comment indentation. I don't see any indentation at all, everything is a flat list, left justified.
Edit: tried with elinks as well, same (more or less) thing. :-(
Looks like HN actually uses JavaScript to indent, based on a <td indent="n"> attribute where n is the level of indentation. So it’s more a progressive enhancement than something built into the underlying HTML.
(Edit: I think my initial take above was wrong. Please see below.)