That just makes two things that need to be commented doesn't it?

When I read code I care about what the code is supposed to do and why it's supposed to do that.

There is code that passes the current tests and is logically sound but no longer fits the business requirements. Knowing that it was implemented to solve a certain use case helps the reader / reviewer see whether the code and the test still fit or if they should be updated.

The best comments I've come across comment the intention and any context that isn't immediately obvious from the function.