Actually, all of you have opened up a can of worms. And have started a provocative discussion. And I
love good, hot discussions.
As for comments and flower boxes, I worked for a company until recently whose standards dictated that all divisions have a clear flower box which designated the divisions. Also each paragraph got its own flower box, with '******' over and under each paragraph name.
I found the flower-boxing to be helpful, as I am far-sighted, and there is nothing worse than not being able to distinguish the linkage division from the procedure division (other than seeing "MOVE" rather than "05 DATA PIC X"

.
Also I can follow the program better if the paragraphs are marked with flower boxes and are well-organized numerically. My project leader at my current job remarked that paragraph numbering methods should be logical and easy to read for those who later on will be doing maintenance on the program.
And I like comments and use them frequently, and I appreciate others who have used them. Some of our generated, reusable procedure division copybooks are amply commented to explain to whoever uses them what they do.
However, make sure the comments are accurate and up to date. There is nothing worse than outdated comments which don't have a whole lot to do with what is currently happening in the code.
As for "GOTO"s: I only use them in two instances.
One is to go to the end of the paragraph as a designated "EXIT" for that paragraph. Sometimes this is needed to skip over some code in case of error or some other branching consideration.
The other is in online CICS programming where you need a CICS RETURN after an error before the program ends. In error conditions, you frequently have to do a GOTO to the error routine, do the CICS RETURN and get out of there.
Other than that, I avoid them like the plague.
Nina Too