APL/J are highly compressed and any reasonable explanation would require more than one line of documentation per line of code. I know there's some J in financial institutions.
For most code it will be overkill but there are some companies where it's integral for core systems.
I would love to work in a place where documentation was cosidered a valuable asset, but I think that your example is off mark.
The best rule of thumb is, make the code so clear that it is itself a comment, and only if the code cannot relay the meaning, then add a comment.
on the other hand, if it was named something like number_of_records it would be clearer.
That’s only true if comments are kept up-to-date. More often than not, they get out of sync with the code itself, causing even more confusion.
Wow. Every line.
There is such a thing as too many comments or too liberal use of comments in code.