I use this approach when I started to take over a legacy project since 2021.
I just follow this practice which is actually started by previous developers (or vendors).
I never thought I have maintained on this project until today for so many years.
Until 2 years ago, I have started to move the code to GitHub and this approach has become a bit pointless and messy.
I hope someone who takeover this project in the future won't curse on me when seeing a lot of comments like this.
By the way, the point of the comment is to
blame on the developer who modified the code.
In this case is me, who also "me in the future" is going to blame "me in the past"