I think more people should read Naur's "programming as theory building".

A comment is an attempt to more fully document the theory the programmer has. Not all theory can be expressed in code. Both code and comment are lossy artefacts that are "projections" of the theory into text.

LLMs currently, I believe, cannot have a theory of the program. But they can definitely perform a useful simulacrum of such. I have not yet seen an LLM generated comment that is truly valuable. Of course, lots of human generated comments are not valuable either. But the ceiling for human comments is much, much higher.