Commenting is an art form - too much or too little. IMHO, the following snippet uses unecessary comments:

Well said. Excessive use of comments can be just as annoying as a lack of comments. I'm sure almost everyone will agree that the snippet you posted was overcommented, however someone just starting to learn Perl might find it useful (many tutorials also use this format). The tricky part is striking a good balance so your code remains useful to the most people.