I often flag comments that are obsolete or merely attempts at wit in order to keep discussions tidy and relevant. On DIY, more of my flags are declined than at SO, probably due to cultural difference between the two communities. That's fine.
However, if I visit a question to remind myself what comment I flagged and try to learn why it may have been declined, more often than not the comment is gone anyway. The comments are often very old, so it's unlikely that the author came along and deleted them by chance.
When are comment flags marked 'declined', and how might they still be getting removed when that happens?