For the 5% of cases that are too complex for standard iterators? I never bother justifying why my indexes are correct, but I don't see why not.
You very rarely need SAFETY comments in Rust because almost all the code you write is safe in the first place. The language also gives you the tool to avoid manual iteration (not just for safety, but because it lets the compiler eliminate bounds checks), so it would actually be quite viable to write these comments, since you only need them when you're doing something unusual.