Very interesting! I had not considered this. The issue would be identifying such a case since comments can be in many different forms:

--@my_unused_parameter

-- @my_unused_parameter

-- need to clean this up one day! -> @my_unused_parameter

/* @my_unused_parameter */

/*

@my_unused_parameter

*/

Etc... You've given me some food for thought. Thanks for sharing! 🙂