I think this passes. In general "why" over "what". Give context to why something is made like it is (when seeming convoluted or strange). Sometimes I think one can give historical facts for really hairy hard to fix issues that have seen multiple iterations. But LLMs don't see these nuances. They frequently smuggle in completely irrelevant details in comments, e.g. including details from the given task context, not understanding what is relevant for the code module as a whole.
Edit: For API comments it's "what" of course, detailing the workings and contracts of the exported method, function or type, so one doesn't have to read the code to figure out how to use it.
Edit: For API comments it's "what" of course, detailing the workings and contracts of the exported method, function or type, so one doesn't have to read the code to figure out how to use it.