Ahh - I wondered if that was the root of the question.
I do think users expect to be able to inline tag other users these days, so I certainly support the request from being able to '@' a user directly in the comment box.
We've done some training on the comment tab as we use it ALOT throughout our various objects, so its never been a massive issue for us, but anything that improves the user experience is very much welcomed.
It could even reduce load of the system as nine times out of ten users are only going to want to tag other users and the current functionality tries to bring back every item across all assets.
Thanks for adding clarity for me.
+1 Vote from me :)
Thanks
John