Experimental evidence suggests that gcc, at least, simply counts the tab character as a single character.
If you wanted to find the column number where the text is conventionally displayed, you would have to choose a tab width (probably 8 or 4) and round up to the first matching tab stop. But the problem is of course that different users choose different tab widths, and having the compiler arbitrarily choosing a tab width of its own would likely just add to the confusion.