The header that we currently use looks like this:
---------------------------------------------------
-- Produced By : Our company
-- URL : www.company.com
-- Author : me
-- Date : yesterday
-- Purpose : to do something
-- Called by : some other process
-- Modifications : some other guy - today - to fix my bug
------------------------------------------------------------
On a side note, any comments that I place within the SQL i always use the format:
/* Comment */
As in the past I had problems where scripting (by SQL Server) does funny things wrapping lines round and comments starting -- have commented out required SQL.... but that might just be me.