I don't agree. If I saw "stupid fucking hack" in a comment, I don't think I'd necessarily view that as a worse hack than if it just said "stupid hack". My main assumption would be that the author was in a bad mood or was feeling cheeky or something like that.

In fact, if I was reviewing a code change with "stupid fucking hack" or "stupid hack" in it, I'd ask the author to remove it and actually explain what was going on. Comments should detail the "why", not the "what". "Stupid hack" is the "what", but I want to know why the hack is necessary.