Code comments definitely fall into this category. I've worked with developers who I greatly respect who are obsessive about code comments. I've even been told that the comments are more important than the code and in that specific context it made sense.
But my own experience and biases make me think code comments are a problem. I like to refer to them as future lies. There is virtually no back pressure on comments to keep them in sync with the code. There is no automated way to verify them and refactoring tools on comments are rudimentary at best. To put it simply, I no longer trust comments and will usually ignore them in order to verify the code itself. I can't count the number of times I've found comments that directly contradicted the code it was commenting. It isn't even uncommon to find comments that are incorrect when they are written!
As to the folks recommending comments that document the "why" of a piece of code, I'd counter that if you have a "why" you have a specification. If you have a specification it should be verified in a systematic way. So performance improvements, or specific client requirements should be encoded in tests so that they don't regress. Comments do not provide that safety.
That's not to say I never comment my code. Just that it always feels like a failure when I do. It is usually because it is cheaper to comment than to provide cleaner code or better verified specifications.