Unless "IT professionals" means something different than "software developers", my experience is very much no: that's just not something people do, and it would certainly be viewed as unprofessional in most places I've worked. The code itself is what keeps things interesting; dressing it up with fancy comments won't help.
I wouldn't call it unprofessional, but in commit messages for the main shared branches (e.g. develop, master, etc.) it can easily detract from the purpose of informing about the commit. I'd grumble about seeing art in these messages and discourage their use generally.
Normally for SSH login prompts and custom console software startup messages.