The docs say:
It is possible to include some documentation directly in the extension.json file as well. Extension registration ignores any key in extension.json starting with '@' in the top-level structure or under config, so you can put comments in those parts of the JSON file.
However, it is not true for v2 format. If you try to add @note in v2 extension.json, you get:
Illegal string offset 'value'
Looking at the code in ExtensionProcessor.php, it is easy to see why: extractConfig1() has checks for @:
if ( $key[0] !== '@' ) { $this->addConfigGlobal( "$prefix$key", $val, $info['name'] ); }
but extractConfig2 has no such checks.
I think these checks should be ported to v2 too, since having notes in the config can be useful. But in case this is impossible, the docs should clearly state this is not the case for v2 in Mediawiki.