Comments (should) explain the "why" not the "what". The "why" doesn't go out of date, even if the "what" does.
The "why" can go out of date, e.g. "do X before Y because [specific thing in Y] is dependent on [specific thing in X]". If you rewrite Y to no longer be dependent on X, the comment is now out of date.
The reality is that any comment can go out of date at any time if the code it describes changes enough. But that's really no excuse for failure to maintain comments. Sure, in reality code is messy and inconsistently written, not even counting comments. Comments are an essential parts of your codebase, and while they are used exclusively by humans, that doesn't mean they are any less worthy of being updated and cultivated.
Though, obviously, accidents happen, etc. But then that also happens with tests and everything else. I have definitely seen out-of-date tests in code bases, where the test is no longer relevant but still maintained.