Yes, I think your example is better because "// Set the value of b to the number of iterations we'll be making" is almost the same as "/ Set the value of b to 3" when the code explains that `b` is used for the iterations.
Re:Code only says what it does
by ChrisMarshallNY on Tuesday July 07, 2020 @05:11AM
(#23757164)
I actually take it forward a bit more in that article, to where clear naming eliminates the need for a comment at all:
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With a good name, we could probably do away with the comment entirely:
let numberOfIterations = 3
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It’s a fairly exhaustive article (but kind of a long read).
Documentation is an important topic.
https://medium.com/chrismarshallny/leaving-a-legacy-1c2ddb0c...
let iterations = 3 // We need to iterate 3 times for the value to stabilize