[SugarfreeSA]

Yes, I definitely see value of comments in a situation like flex fields because that's something that may not be straight forward or clearly apparent!

Legacy tables or fields also make sense because the code will remain the same and thus lead to no comment rot.

As long as the comments stay relevant and cause no extra confusion, then it is useful! I suppose it is also situation dependant as well as the preference of the development team at the time.