Until someone changes the test to be four days, or two, but doesn't update the test name.

Ultimately disciplined practice requirements rely on disciplined practices to succeed. You can move the place where the diligence needs to taken, but at the end the idea that comments can lose their meaning isn't that different to other non-functional, communicative elements also being subject to neglect. I don't mean to suggest that a longish test title wouldn't be more likely to be maintained, but even with that long name you are losing some context that is better expressed, person-to-person, using sentences or even paragraphs.

I had first hand experiences with this, oddly enough, also working on an accounting system (OK, ERP system... working the accounting bits). I was hired to bring certain deficient/neglected accounting methodologies up to a reasonable standard and implement a specialized inventory tracking capability. But the system was 20 years old and the original people behind the design and development had left the building. I have a pretty strong understanding of accounting and inventory management practices, and ERP norms in general, but there were instances where the what the system was doing didn't make sense, but there was no explanations (i.e. comments) as to why those choices had been taken. The accounting rules written in code were easier to deal with, but when we got to certain record life-cycle decisions, like the life-cycle evolution of credit memo transactions, the domain begins to shift from, "what does this mean from an accounting perspective", where generally accepted rules are likely to apply, to what did the designers of the application have in mind related to the controls of the application. Sure I could see what the code did and could duplicate it, but I couldn't understand it... not without doing a significant amount of detective work and speculation. The software developers that worked for the company that made this software were in the same boat: they had no idea why certain decisions were taken, if those decisions were right or wrong, or the consequences of changes... nor did they care really (part of the reason I was brought in). Even an out-of-date comment, one that didn't reflect the code has it evolved, would still have provided insight into the original intents. I know as well as you that code comments are often neglected as things change and I don't take it for granted that understanding the comments are sufficient for knowing what a piece of code does.... but understanding the mind of the author or last authors does have value and would have helped multiple times during that project.

When I see these kinds of discussions I'm always reminded of one of my favorite papers. By Peter Naur, "Programming As Theory Building" (https://pages.cs.wisc.edu/~remzi/Naur.pdf). In my mind, comments that were at least good and right at one time can give me a sense of the theory behind the application, even if they cannot tell me exactly how things work today.

with code in good shape, i think i prefer having unnamed tests and instead you read the test to see that its an important function.

however, ive also done code archaeology, and same thing, old inaccurate comments were one of the few remaining things with any idea what the code was supposed to do and got me enough pointers to company external docs to figure out the right stuff.

wiki links, issue links, etc all had been deleted. same with the commit history, and the tests hadnt worked in >5 years and had also been deleted

the best comments on that code were about describing Todos and bugs that existed rather than what the code did do. stream of consciousness comments and jokes

what Ive left for future archaeologists of my code is detailed error messages about what went wrong and what somebody needs to do to fix that error