New feature of comments in Reports is really nice and of great value.
Sometimes though comments should not be visible to anyone with access in report.
It might me a good idea to create an option box for sharing comments only with account tagged.
I agree with this, I'm sure many have had to disable this feature as there is no way to control who can see what. I'm having to integrate power apps at the moment to have a commenting system that respects security settings however this means users don't benefit from handy features like automatic bookmarking.
If RLS is too difficult to implement at this level (I understand why) then having the ability to lock visibility to the poster of the comment and whomever they have tagged with an @ is the next best thing.
This shouldn't affect what the owner of the report and those given full access can see however.
I think this should be prioritised if it's a viable feature as security was one of the most mentioned issues with commenting even back when it was first introduced for dashboards. At report level it is even more important to have some level of control over who can see what.