I do believe this approach to commenting a basic theme could drastically help Wordpress theming beginners. I would go one step further, however, and also try to

I do believe this approach to commenting a basic theme could drastically help Wordpress theming beginners. I would go one step further, however, and also try to add links back to the documentation for the function calls, hooks, filters, etc. For those interested, this would add a significant amount of reading material so they could have a better understanding.