Possible Duplicate:
How do you keep track of the authors of code?

Here's several scenarios which may comment with owner name:

1. bug fixing, i.e. // fixed bug 123 by xxx, solution is ... ...
2. fixme/todo tags, i.e. // TODO: .... by xxx.
3. hacks, i.e. // HACK! ... by xxx

For case #2, please refer to Comment Tags

The obvious advantage is that we can ease tracking by names. The downside is the risk of abuse. Actually my previous company allowed this way of commenting style, but current employer completely disallows names appearing in code.

In my opinion, I would vote for discreetly commenting with author names. I'm open to hear from you if this commenting style is good or bad. Thanks.