Ooh, bad memories, my boss made the same argument at me last week.
Anyway! The relational model uses tables to model all data. Though you can squeeze a comment tree into a relational data mode any number of ways, it is most clearly expressed by a hierarchical model as in XML, S-exprs or a tree data type in your favorite language.
So I'm not saying it can't be expressed as relational data, what I mean is that that representation is not its most natural or useful form.
At work I use a query like:
select s1.id, s2.id, s3.id, s4.id ...
FROM subject s1
LEFT JOIN subject s2 WHERE s2.id=s1.parent
LEFT JOIN subject s3 WHERE s3.id=s2.parent
LEFT JOIN subject s4 WHERE s4.id=s3.parent
....
WHERE s1.id=?
to get all parents of a given node. It's ugly, inefficient, and fragile. You can use the nested set model to simplify this particular query, but inserting rows becomes extremely complex and painful; you really just trade one problem for another.
So, while you can model a tree as relational data, it's not a good match.