This is bad coding:
//this counter is for the number of spam users
$counter = 0;
 //this counter is for the number or records deleted in all the database (related tables)
  $counter2 = 0;

This is good coding and documentation:

$spamUsersDeletedCounter =0;
$recordsDeletedCounter = 0;

When your variable names are GOOD, no comments are necessary.
If not you create poor quality code.