No it doesn’t. If any more than 0% of comments contain profanity, then on average code with more profanity will be better.

Not quite.. You still have to assume that there is more profanity per comment than per (uncommented) LOC.

A piece of code with a lot of swear words for variable names but no comments at all would be an extreme example.

>You still have to assume that there is more profanity per comment than per (uncommented) LOC.

I think that's a very safe assumption. People don't generally use profanity for actual code (variable or function names etc.).