The point of the tickets is to have traceability from requirements down to the code. In some industries, this is mandatory so they can satisfy e.g. safety standards.
Sure, it's process which is mandated in some fields.
I still think it's net harmful, and can lead to over-emphasising the small/local vs understanding the application and its value as a whole.
In cases where "you really need to understand requirement OBTUSE-1234 before you even think about touching this function" really does apply, a comment in the code addresses this much better, and will be seen by future developers even if they aren't religiously reading the VCS blame output for everything they edit (or if it's been clobbered by reformatting or other changes).
I still think it's net harmful, and can lead to over-emphasising the small/local vs understanding the application and its value as a whole.
In cases where "you really need to understand requirement OBTUSE-1234 before you even think about touching this function" really does apply, a comment in the code addresses this much better, and will be seen by future developers even if they aren't religiously reading the VCS blame output for everything they edit (or if it's been clobbered by reformatting or other changes).