Of course I'm commenting subs! :-)
One note: There is, sometimes, a need to comment subroutines using '#' and not in POD. For instance, if you want to write notes to yourself or other coders (as opposed to users) about extremely specific TO DO items or whatnot, '#' comments can be more appropriate. OTOH, you can do something like:
Please change the variable names to something less cryptic. Anyone?
I've been meaning to play around with the nifty-looking Pod::POM module which would make data gathering easy for stuff like this -- for instance, finding out all the TODO items for multiple projects at once.