User had used Toad 9.7 and had disabled General | Header Formatter option in order for Formatter not to add the header banner comment line. He upgraded to Toad 10 and Formatter now shows the header banner line. This option is still disabled in Toad 10.
WORKAROUND:
1. Select View | Formatter Options menu option
2. Select General | Header from leftside
3. Enabled tagline option and saved the file with Save icon
4. Disable the option again and re-save file with Save icon
STATUS:
Waiting for fix to be released in a future version of Toad for Oracle.
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