Comment-based help was introduced with PowerShell 2 and allows the developer to provide content for Get-Help without needing to understand and work with the far more complex MAML help files.
About MAML
MAML stands for
Microsoft Assistance Markup Language and is an XML format.
MAML must be used for binary modules (modules that contain commands compiled into a
dll) that cannot support comment-based help.
The format offers greater control over help content, is used to deliver updateable help, and is the only way to support language localization. Further information on this topic can be found in Microsoft's module developer help content:
https://docs.microsoft.com/en-us/powershell/developer/module/writing-help-for-windows-powershell-modules ...