In this documentation you will learn
Admin Panel > Left menu > PLUGINS > Comments
All comment by customer or front user is listed under this admin section. The main purpose of this section is to view all comment made by front users in one admin section regardless of on which page commented.
Comment types: by default there is two (product, content).in case of plugin module that also containing comment issues is expected to register in this section by its type.
Screenshot 1 : Product view Comment form under comment tab.