I'm a fervent believer in "good code is self-documenting", so I was curious to be proven wrong, clicked randomly until I found code and I saw this.
/*
* Round off to MAX_TIMESTAMP_PRECISION decimal places.
* Note: this is also used for rounding off intervals.
*/
#define TS_PREC_INV 1000000.0
#define TSROUND(j) (rint(((double) (j)) * TS_PREC_INV) / TS_PREC_INV)
Usage of acronyms is one of the worst offenders in bad code. The context makes it clear that TS means timestamp, so that's not too bad (still bad though), but I'm still not sure what INV means, luckily I presume it's the only place it's used.If it was named TIMESTAMP_ROUND, I wouldn't need to know "Round off to MAX_TIMESTAMP_PRECISION decimal places." Now that I've copy/paste that, it seems like the comment is wrong too, it's rounded off based on TS_PREC_INV, so if I was to believe the comment, I wouldn't get the right behaviour.
I'm not saying Postgres codebase isn't good code, just that "good code is self-documenting" is still true. That code was pretty much self-documenting except for the acronyms, but considering it was all used together, it's was fine and I was able to understand what they meant.
For me, comments should only be needed when something isn't clear. Defining what isn't clear is hard to determine for sure, but that's one thing for which code review helps quite a bit.