The issue with verbosity is that it's hard to give definitive rules. Almost always it's very dependent on the context. So, while we can say that, indeed, we do not have to comment on echo or ls, this might not always be the case. Let's say we use the output of the ls command to iterate over some files; perhaps we want to mention this in a comment? Or perhaps even this situation is so clear for our perceived readers that a short comment on the entire loop would suffice?
The answer is, very unsatisfactorily, it depends. If you're unsure, it's often a good idea to include the comment anyway, but you might want to keep it more sparse. Instead of This instance of ls lists all the files, which we can then use to iterate over for the rest of the scripts, you might choose Builds list for iteration with ls. instead. This is mostly a practiced skill, so be sure to at least start practicing it: you will most certainly get better as you shell-script more.