If this is the intended meaning then I disagree. The problem is that the kind of code most of us write isn't pure implementations of algorithms backed by formal proofs. In that case the code is the documentation because it is an expression of a mathematical description of something.
The code most of us write is a hodgepodge of business logic, frontend code, and a bunch of glue to make it all work together. In the case of business logic context is highly important. Just looking at the code doesn't convey the whole story or the "why" this code does what it does. In this specific case comments are the difference between saying "we don't know why this works," and "according to BUG-#### we need to send the counterparty this field as a logon credential otherwise their system behavior is undefined."
The code most of us write is a hodgepodge of business logic, frontend code, and a bunch of glue to make it all work together. In the case of business logic context is highly important. Just looking at the code doesn't convey the whole story or the "why" this code does what it does. In this specific case comments are the difference between saying "we don't know why this works," and "according to BUG-#### we need to send the counterparty this field as a logon credential otherwise their system behavior is undefined."