Zero/One: The author of the comment is a lazy buffoon.
Too harsh you say?
The comment doesn't describe the specific consequences of a change because the author couldn't be arsed do any testing and find out. Hence lazy.
The comment doesn't describe the underlying cause, because the author is too stupid to analyse it. Hence buffoon.
Their fury at their own stupidity drove them to write that ridculous comment where they fling their faeces at some supposed future querier of their illusory authority.
The firm deserved to go under, whether because they didn't have the code reviewed, or because they did review the code and nevertheless didn't school the author.