What does EnableSqlCommandTextInstrumentation exactly do?

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The XML docs are as follows:

https://github.com/microsoft/ApplicationInsights-dotnet/blob/f5377f2e8f1d3ae557c1064e8028c31b34876f9c/WEB/Src/DependencyCollector/DependencyCollector/DependencyTrackingTelemetryModule.cs#L74

But does that mean:

• It also tracks the values of the parameters?
• Is there a max size of the recorded query?
• Are the SQL comments, for example EF Core Query tags also tracked?