I almost (?) always advise against “what” comments. I have rarely (if ever?) encountered any cases where “what” comments didn’t have a better (and practical/cheap/easy enough) solution.

In my experience, when I review junior contributors’ code and see “what” comments, it’s usually caused by 1) bad naming, or 2) abstractions that don’t make sense, or 3) someone trying to reinvent maths but incorrectly, or 4) missing tests, or 5) issues with requirement gathering / problem specification, or 6) outright laziness where the contributor doesn’t want to take the time to really think things through, or 7) unclear and overcomplicated code, or… any number of similar things.

At the very least, any time you see a “what” comment, it’s valuable to take notice and try really hard to think about whether the problem the comment tries to solve has a better solution. Take it as a personal challenge.

For sure, bad code exists. But if I have to work with bad unclear code, "what" comments are very helpful.

Like something really bad

x=y //triggers method xyz

So I would agree that under controlled conditions, they should not be necessary.