Absolutely, although I see that as part of why

Why is there a horrible hack here? Because stupid reason…

Or if the what is so cryptic and esoteric that it would require the reader a couple hours of research to understand it.

Also, I find it useful to summarise the what before code blocks if that can’t be summarised in a function name

Describing the what also helps when you dabble in a new technology or little-used technology. It helps to explain to yourself what you’re doing and it helps in onboarding. “Hey, newbie, there’s a function in XYZ module that’s extensively documented. Look there for guidance.”