Does the description disclose side effects, auth requirements, rate limits, or destructive behavior?
Annotations already declare readOnlyHint, idempotentHint and a closed-world scope, so the safety profile is covered. The description adds real behavioral substance by disclosing the exact accounting identity being applied and the derived metrics (quick ratio, NRR/GRR) rather than leaving the computation opaque.
Agents need to know what a tool does to the world before calling it. Descriptions should go beyond structured annotations to explain consequences.