Actually, it is not an opinion poll, there is a clear answer mandated by the guidelines for writing doc comments, and followed by IDEs.

You pretty much have to use '#', since that's what is mandated by the standard, (see Oracle: How to Write Doc Comments for the Javadoc Tool) and that's the only way your doc comment will be understood by your IDE, so that when you hover the mouse over a function call you can see a nice tooltip explaining to you what the function does, what parameters it accepts, and what value it returns.

Oracle's standard is a bit outdated, and we would very much like to see it replaced by something more modern, but until that happens, hashes are the way to go.

Actually, it is not an opinion poll, there is a clear answer mandated by the guidelines for writing doc comments, and followed by IDEs.

From your sample code it is obvious that you are talking about Java.

You pretty much have to use '#', since that's what is mandated by the standard, (see Oracle: How to Write Doc Comments for the Javadoc Tool) and that's the only way your doc comment will be understood by your IDE, so that when you hover the mouse over a function call you can see a nice tooltip explaining to you what the function does, what parameters it accepts, and what value it returns.

Oracle's standard is a bit outdated, and we would very much like to see it replaced by something more modern, but until that happens, hashes are the way to go.