I tend to agree that sections headings are OK (although it might be better to extract the sections to separate functions) but some people take it further than that.

Today I ran into this piece of code:

  // POST
  xhr.open("POST", "...");
  // Content-Type
  xhr.setRequestHeader("Content-Type", "...");
  // SOAPAction
  xhr.setRequestHeader("SOAPAction", "...");