absolutey.
for instance pure DDL statements for creating tables,views altering tables etc.
below just a simple example
This is very useful as everybody formats in the same way and when we do QA its easier to read as we are all used to the same formatting.
Nevertheless, formatting for views does work. The catch is that you must NOT select any text!!!
Just press the Beautifier button with no text selected. After 14 years of work with PL/SQL Developer, I noticed it only last year....