I insist on header blocks because a well written header tells the uninitiated at a glance what the proc/function is supposed to do.

I do keep a history in the proc, but truncate it if it gets too excessive.

I like to detail

• Variables used
• Arguments Used
• Tables/Views used
• Procs/Function used

There is nothing worst than scrabbling around a large stored proc trying to figure out what variable @x is supposed to represent.

If you are looking at an app regularly or you wrote the app then header comments are of no particular advantage. If, however, you are a new comer to the app, or you haven't worked on an app for some time the use of headers becomes a godsend.