I'll absolutely reference an issue number in a comment (with some context comments as well) in cases where it makes sense.
Sometimes you need to go back and read through a lot of context understanding why a block of code does what it does, and it's a lot more efficient for the rest of the time to have a quick reference to the full explanation rather than pages of comments giving that context.
Sometimes you need to go back and read through a lot of context understanding why a block of code does what it does, and it's a lot more efficient for the rest of the time to have a quick reference to the full explanation rather than pages of comments giving that context.