what does comment.tpl.php

comment.tpl.php formats comments. It is invoked repeatedly, once for each comment.

Unless you want to change the default presentation of comments, your template doesn't need this file. The default code is simple and obvious.

<?php
// $Id: comment.tpl.php,v 1.6 2008/01/04 19:24:24 goba Exp $
?>
<div class="comment<?php print ' '. $status; ?>">
  <?php if ($picture) : ?>
    <?php print $picture ?>
  <?php endif; ?>
  <h3 class="title"><?php print $title ?></h3>
  <div class="submitted"><?php print $submitted ?><?php if ($comment->new) : ?><span class="new"> *<?php print $new ?></span><?php endif; ?></div>
  <div class="content">
    <?php print $content ?>
    <?php if ($signature): ?>
      <div class="clear-block">
        <div>—</div>
        <?php print $signature ?>
      </div>
    <?php endif; ?>
  </div>
  <!-- BEGIN: links -->
  <div class="links">&raquo; <?php print $links ?></div>
  <!-- END: links -->
</div>