diff --git a/mercurial/configitems.py b/mercurial/configitems.py
--- a/mercurial/configitems.py
+++ b/mercurial/configitems.py
@@ -155,6 +155,8 @@ coreconfigitem('ui', 'interactive',
 coreconfigitem('ui', 'quiet',
     default=False,
 )
+# Windows defaults to a limit of 512 open files. A buffer of 128
+# should give us enough headway.
 coreconfigitem('worker', 'backgroundclosemaxqueue',
     default=384,
 )
diff --git a/mercurial/vfs.py b/mercurial/vfs.py
--- a/mercurial/vfs.py
+++ b/mercurial/vfs.py
@@ -547,8 +547,6 @@ class backgroundfilecloser(object):
         if expectedcount > 0 and expectedcount < minfilecount:
             return
 
-        # Windows defaults to a limit of 512 open files. A buffer of 128
-        # should give us enough headway.
         maxqueue = ui.configint('worker', 'backgroundclosemaxqueue')
         threadcount = ui.configint('worker', 'backgroundclosethreadcount')