[afarrell]

No because I would ask myself “Is this a description of why the end state of the code needs to be this way?” to which the answer would be “no.”

I don’t think you’d add a comment like

/* 5px optimizes visual balance */

Either. Its just too small a detail that it isn’t worth directing your reader’s attention to that.

My proposal isn’t a rule, but rather a question to ask yourself and then to exercise your best technical-communication judgement about.