When you point out the importance of context, I would hasten to add that for me comments in programs provide context that even the best naming convention, etc fails to provide.
Almost like naming convention is looking at something through a telescope (very narrow point of view, but very concise) and comments (especially those at top of functions/Sprocs/algorithms that describe what is happening) are like looking with your bare eyes. You can get a jist of things, but you sometimes can't be sure that's accurate 100%.
(A backpacking saying is "never trust any sign you come across" Someone could have tampered with it since it was put up. Use it as a guideline, but not as a rule. I take a similar approach to comments in critical pieces of code. (Touching Credit Decision-ing for Auto Loans ... yep, gonna slow down and take it slow to make sure I don't screw anything up))