Envoyé par https://www.kernel.org/doc/Documentation/CodingStyle
Comments are good, but there is also a danger of over-commenting. NEVER
try to explain HOW your code works in a comment: it's much better to
write the code so that the _working_ is obvious, and it's a waste of
time to explain badly written code.
Generally, you want your comments to tell WHAT your code does, not HOW.
Also, try to avoid putting comments inside a function body: if the
function is so complex that you need to separately comment parts of it,
you should probably go back to chapter 6 for a while. You can make
small comments to note or warn about something particularly clever (or
ugly), but try to avoid excess. Instead, put the comments at the head
of the function, telling people what it does, and possibly WHY it does
it.
When commenting the kernel API functions, please use the kernel-doc format.
See the files Documentation/kernel-doc-nano-HOWTO.txt and scripts/kernel-doc
for details.