OK, so it only has two entries currently, but that is not the point. The point is, Digital isn't software, it is a mindset. If you understand how financial reporting is going to work in the future then you understand that being able to represent knowledge in machine-readable form is a good thing.
I created the commentary linkbase using Microsoft Access as a working prototype. You can download the Microsoft Access database here. Don't understand how to program? Well, maybe you want to learn. Don't understand XBRL. Well, this is a way to learn about XBRL.
What I am going to use the commentary linkbase for is to help public companies get the fundamental accounting concept relations correct. What will you use it for?