You might be approaching PR comments differently than I've seen. When a comment is something to be addressed, it's either put into a new development task (i.e. on something like Jira), or it is completed before the PR merges. I'm not sure that having comments in the code surfaces that information in a useful manner. The code is for the code, not for what the code could be. The comments on what it could be should be handled outside the code at a different abstraction layer.