Developers and code reviewers make mistakes. If a change involves looking at code numerous trivial comments, the probability that both the developer and the reviewers misses at least one increases.
This is particularly problematic for this sort of issue because it's impossible for a static analysis tool to pick up.
> given they don't have to change them to meet the requirements
What are the requirements? Code review is standard practice, so I see clear code as part of the requirements.