Undeleted considering the fact the "answer" (a comment, really) was provided prior to the date on which comments were included as a feature (to the best of my knowledge)...the user really had no other option but to comment as an answer.
question: What is the best comment in source code you have ever encountered?
answer: It speaks volumes about our profession that when asked about the "best comment", we all answer with the worst comments we can find...
I deleted it (after it was flagged as a non-answer) because it was a comment about the other users' answers provided to the question, and not an answer to the question itself. Uber-popular comments wrongly posted as answers are still wrongly posted as answers. Notice how practically every other answer contains an actual code-comment, as the question requested.
I wasn't expecting to be called out on this, but I will reverse the close if you guys feel it was in error. Thanks for bringing it to my attention though - I appreciate it when users help keep Moderators (myself specifically) accountable for our actions.
Don't forget, I encourage all questions regarding my conduct in my Accountability Request Post too.