diff --git a/cmd/bd/deletion_tracking.go b/cmd/bd/deletion_tracking.go
index 27ffdf81..58cf5898 100644
--- a/cmd/bd/deletion_tracking.go
+++ b/cmd/bd/deletion_tracking.go
@@ -12,8 +12,16 @@ import (
 	"github.com/steveyegge/beads/internal/storage"
 )
 
-// isIssueNotFoundError checks if the error indicates the issue doesn't exist
-// This is OK during merge - the issue may already be deleted/tombstoned
+// isIssueNotFoundError checks if the error indicates the issue doesn't exist in the database.
+//
+// During 3-way merge, we try to delete issues that were removed remotely. However, the issue
+// may already be gone from the local database due to:
+//   - Already tombstoned by a previous sync/import
+//   - Never existed locally (multi-repo scenarios, partial clones)
+//   - Deleted by user between export and import phases
+//
+// In all these cases, "issue not found" is success from the merge's perspective - the goal
+// is to ensure the issue is deleted, and it already is. We only fail on actual database errors.
 func isIssueNotFoundError(err error) bool {
 	if err == nil {
 		return false
@@ -84,13 +92,22 @@ func merge3WayAndPruneDeletions(ctx context.Context, store storage.Storage, json
 		return false, fmt.Errorf("failed to compute accepted deletions: %w", err)
 	}
 
-	// Prune accepted deletions from the database
-	// "Issue not found" errors are OK - the issue may already be deleted/tombstoned
+	// Prune accepted deletions from the database.
+	//
+	// "Accepted deletions" are issues that:
+	//   1. Existed in the base snapshot (last successful import)
+	//   2. Were NOT modified locally (still in left snapshot, unchanged)
+	//   3. Are NOT in the merged result (deleted remotely)
+	//
+	// We tolerate "issue not found" errors because the issue may already be gone:
+	//   - Tombstoned by auto-import's git-history-backfill
+	//   - Deleted manually by the user
+	//   - Never existed in this clone (multi-repo, partial history)
+	// The goal is ensuring deletion, so already-deleted is success.
 	var deletionErrors []error
 	var alreadyGone int
 	for _, id := range acceptedDeletions {
 		if err := store.DeleteIssue(ctx, id); err != nil {
-			// If issue is already gone (tombstoned or never existed locally), that's fine
 			if isIssueNotFoundError(err) {
 				alreadyGone++
 				continue
diff --git a/internal/importer/utils.go b/internal/importer/utils.go
index 470d277e..b6828730 100644
--- a/internal/importer/utils.go
+++ b/internal/importer/utils.go
@@ -139,7 +139,19 @@ func (fc *fieldComparator) checkFieldChanged(key string, existing *types.Issue,
 	}
 }
 
-// RenameImportedIssuePrefixes renames all issues and their references to match the target prefix
+// RenameImportedIssuePrefixes renames all issues and their references to match the target prefix.
+//
+// This function handles three ID formats:
+//   - Sequential numeric IDs: "old-123" → "new-123"
+//   - Hash-based IDs: "old-abc1" → "new-abc1"
+//   - Hierarchical IDs: "old-abc1.2.3" → "new-abc1.2.3"
+//
+// The suffix (everything after "prefix-") is preserved during rename, only the prefix changes.
+// This preserves issue identity across prefix renames while maintaining parent-child relationships
+// in hierarchical IDs (dots denote subtask nesting, e.g., bd-abc1.2 is child 2 of bd-abc1).
+//
+// All text references to old IDs in issue fields (title, description, notes, etc.) and
+// dependency relationships are updated to use the new IDs.
 func RenameImportedIssuePrefixes(issues []*types.Issue, targetPrefix string) error {
 	// Build a mapping of old IDs to new IDs
 	idMapping := make(map[string]string)
@@ -270,9 +282,18 @@ func isBoundary(c byte) bool {
 	return c == ' ' || c == '\t' || c == '\n' || c == '\r' || c == ',' || c == '.' || c == '!' || c == '?' || c == ':' || c == ';' || c == '(' || c == ')' || c == '[' || c == ']' || c == '{' || c == '}'
 }
 
-// isValidIDSuffix checks if a string is a valid issue ID suffix
-// Accepts: digits (0-9), lowercase letters (a-z), and dots (.) for hierarchy
-// Examples: "123", "abc1", "6we", "6we.2", "abc.1.2"
+// isValidIDSuffix validates the suffix portion of an issue ID (everything after "prefix-").
+//
+// Beads supports three ID formats, all of which this function must accept:
+//   - Sequential numeric: "123", "999" (legacy format)
+//   - Hash-based (base36): "abc1", "6we", "zzz" (current format, content-addressed)
+//   - Hierarchical: "abc1.2", "6we.2.3" (subtasks, dot-separated child counters)
+//
+// The dot separator in hierarchical IDs represents parent-child relationships:
+// "bd-abc1.2" means child #2 of parent "bd-abc1". Maximum depth is 3 levels.
+//
+// Rejected: uppercase letters, hyphens (would be confused with prefix separator),
+// and special characters.
 func isValidIDSuffix(s string) bool {
 	if len(s) == 0 {
 		return false