When I write tests, I favor a comment for the test, followed with a descriptive test method name (such as S/S/R format mentioned in another answer's comments) because it is a habit my fellow developers and I got into when we started with CPPUNIT with C++. As I dabble in C#, the point mentioned by Lucas in his answer is a good one -- when the framework allows for it, the description field that can be used in the source code AND results is very handy, and I would favor a comment format that is usable in many places such as that.
All that being said, I think you need to look at how you or your development team typically handles code comments. Are folks in the general swing where they update comments when code is fixed, refactored ? Is the project smaller and will it always have the same few developers on it that work closely together ?
The projects I work on are larger scale, and depending on the state, it may be maintained by a team close together, a remote team, or co-developed or completely handed over to a vendor. In my scenarios, we attempt to spend the time to document and maintain the documentation in production and test code for those who will come along in the future.
If comments are usually an after-thought though, as much as it might pain me, if there is a chance your comments are going to fall out-of-date with the actual code/tests, it may not make sense to attempt to change the status quo.