Having an "else" with just an empty line of a code comment can usually mean the developer thought-through the condition and has a better idea of what execution path is actually taken at a given time. All recent compilers will remove the "else" and the comment, so you are not slowing software execution.
Unless I am reading the other responses incorrectly, it looks like most folks are objecting to the time it takes to declare their thoughts in the code and would rather just do it.
