I know that it is possible to let user comment entries using the guest entries plugin or to implement a third-party solution.
But I wonder if is someone working on a dedicated comment plugin?
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Don't know of any comment plugins yet but the easiest thing to do is to Integrate Disqus. You just drop the embed code in and paste in your entry ID.
In case you're still looking, have a look at Comments. Any suggestions/comments very welcome!