The Comments Multiple Item View is used to display and edit comments for the current file selection. The comments displayed on the Info panel is the default comment. The default comment is the comment which has an empty description field.
The table displays the comments found in the currently selected files. Note that an empty placeholder may be displayed to represent the default comment. The empty placeholder is not written to audio files when saved.
A comment has two fields other than the actual text field. The first is the Description field which is a short description used to differentiate multiple comments in the same file. This field is intended to be unique amongst all the comments in a single file. The second field is a three character language code which describes the language of the comment. The field will display the default language code you set in Preferences-Audio-ID3 Specific. You can leave the field empty to use your default.
All editing and manipulation is done via the context menu and is described here.