Does the description disclose side effects, auth requirements, rate limits, or destructive behavior?
Annotations already cover the safety profile (readOnly, idempotent, non-destructive), so the bar is lower. The description adds real behavior: truncation handling via next_offset, the meaning of last_reviewed being set vs null, and a scope disclaimer that this is general information, not legal/tax advice.
Agents need to know what a tool does to the world before calling it. Descriptions should go beyond structured annotations to explain consequences.