Benefits include that the documentation is with the code for the database schema and you can easily commit it to a version control system such as Git.
Example:
-- <summary>
-- Table to store details about people.
-- </summary>
-- <column name="PersonID">The id column.</column>
-- <column name="LastName">The person's last name.</column>
-- <column name="FirstName">The person's first name.</column>
-- <column name="Address">Address of residence.</column>
-- <column name="City">City of residence.</column>
CREATE TABLE Persons (
PersonID int,
LastName varchar(255),
FirstName varchar(255),
Address varchar(255),
City varchar(255)
);
-- Table to store details about people.
-- @column {int} PersonID - The id column.
-- @column {varchar} LastName - The person's last name.
-- @column {varchar} FirstName - The person's first name.
-- @column {varchar} Address - Address of residence.
-- @column {varchar} City - City of residence.
-- @see {@link https://example.com/|Example}
-- @author Jane Smith <[email protected]>
-- @copyright Acme 2018
-- @license BSD-2-Clause
-- @todo Add a column for email address.
-- @since 1.0.1
-- @version 1.2.3
CREATE TABLE Persons (
PersonID int,
LastName varchar(255),
FirstName varchar(255),
Address varchar(255),
City varchar(255)
);
-- # Persons
-- Table to store details about **people**.
-- * `PersonID` - The id column.
-- * `LastName` - The person's _last_ name.
-- * `FirstName` - The person's _first_ name.
-- * `Address` - Address of residence.
-- * `City` - City of residence.
--
-- [I'm an inline-style link](https://www.example.com/)
--
-- | PersonID | LastName | FirstName | Address | City |
-- | ---------| -------- | --------- | ------- | ---- |
-- | 1 | Smith | Jane | N/A | N/A |
CREATE TABLE Persons (
PersonID int,
LastName varchar(255),
FirstName varchar(255),
Address varchar(255),
City varchar(255)
);