Makes it super easy to get a feel for it and super easy to search for comments on changes or jump to the part of the code you need to work on.
Yes the drawbacks are sometimes a huge list of comments before the source code even begins, but you can quickly jump with a search for " */"
It makes the files larger, and you should be able to pull the same from whatever versioning system you use, but that involves context change and a separate program (though if you an IDE it may be integrated).
Would be fun to have a git tool that mimics this. Best of both worlds.