I disagree about comments should never be about what is being done. If what is being done is not obvious then they’re important. Take assembly code as an example. Or complicated bit operations. I agree the why is more important to document than the what but saying the what is never important seems misguided.

Also, this may be a semantics thing, but oftentimes the code’s specification is in doc comments. I don’t believe you’re claiming code shouldn’t ever have specifications, this isn’t meant as a gotcha lol.