If the table is always sorted by date you could do this with two columns, as shown below.
New Column( "Last Comment Date",
Numeric,
"Continuous",
Format( "m/d/y h:m", 19 ),
Input Format( "Monddyyyy h:m" ),
Formula(
If(
Row() == 1, :Sampled Date,
:Comments == Lag( :Comments, 1 ), Lag( :Sampled Date, 1 ),
:Sampled Date
)
),
Set Display Width( 136 )
);
New Column( "Days Since Last Comment New",
Numeric,
"Continuous",
Format( "Best", 12 ),
Formula( (:Sampled Date - :Last Comment Date) / (3600 * 24) ),
Set Display Width( 109 )
);