Our codebase currently contains multiple filters and actions whose inline documentation does not meet the official WordPress Inline Documentation Standards for PHP, particularly the section on documenting hooks.
According to the WordPress Coding Standards, all hooks must have complete, structured DocBlocks, including summary, description, @since, @param, and @return tags. The standard explicitly states that hooks (actions and filters) must be documented just like functions, with clear descriptions of what is being filtered and what parameters are passed.
https://developer.wordpress.org/coding-standards/inline-documentation-standards/php/#4-hooks-actions-and-filters