id	summary	reporter	owner	description	type	status	priority	milestone	component	version	severity	resolution	keywords	cc
12584	Emails from WordPress Admin are html encoded	hexley		"When a comment form is filled out that contains characters that are candidate for html encoding in the display of the comment on the web site, those comments are also html encoded in the display of the notification email send to the author.

Example comment left on my WordPress install:
Ampersand: &
Quote: ""
Registered: ®

Resulting email notification:
{{{
New comment on your post #168 ""Prevent iTunes from creating unnecessary clutter and cruft""
Author : --
E-mail : --
URL    : 
Whois  : --
Comment: 
Ampersand: &
Quote: ""
Registered: ®
}}}

You can see all comments on this post here: 
http://example.com/prevent-itunes-from-unnecessary-clutter-and-cruft/#comments

Delete it: http://example.com/wp-admin/comment.php?action=cdc&c=xxxx
Spam it: http://example.com/wp-admin/comment.php?action=cdc&dt=spam&c=xxxx

It appears that only the ampersand has this issue.  I am not sure if it also applies to the subject of the email, but can confirm it applies to the body of the email.

The email headers show it was sent as plain text:
MIME-Version: 1.0
Content-Transfer-Encoding: 8bit
Content-Type: text/plain; charset=""UTF-8"""	defect (bug)	new	normal	Future Release	Mail	2.9.2	normal		has-patch