Previously it was not possible to enable/disable the comments at the SharePoint list level. But with this new feature, you will be able to enable/disable the comments for specific SharePoint list.
Key Points:
- Existing comments on list items will not be deleted
- Entry points to comments from the All Items view will be hidden when you disable the list comments.
- Steps to enable/disable the comments
Read more at: Enable/Disable the comments for a SharePoint Online/Microsoft List
