-# __git_refs accepts 0, 1 (to pass to __gitdir), or 2 arguments
-# presence of 2nd argument means use the guess heuristic employed
-# by checkout for tracking branches
+# Lists refs from the local (by default) or from a remote repository.
+# It accepts 0, 1 or 2 arguments:
+# 1: The remote to list refs from (optional; ignored, if set but empty).
+# 2: In addition to local refs, list unique branches from refs/remotes/ for
+# 'git checkout's tracking DWIMery (optional; ignored, if set but empty).