Good point, I intuitively assumed the OP added the # on his own.
But - as so often - it would be best if he gave us a link to where he "frequently saw stuff like" that.
Better than us speculating...
BTW: another option could be that the author is post processing the comments to generate POD and/or other docs.
The examples given look a lot like API docs, like the ones shown in IDE pop-ups.
But that's aforementioned speculation and I doubt this is "frequently seen" ...
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