While reviewing a file, I often like to 'see full context' to get a better picture of the complete file after changes have been applied.
I often select and comment on lines that have not been changed (but maybe should be changed).
When the author comes back to look at the review, they are often unable to see which line the comment references as their view preference only shows X number of lines either side of the changed code.
I feel like if a comment is attached to a line that isn't inlcuded in the review, the line should be treated by the review interface as if it was included, ie showing X number of lines either side (depending on user pref or current setting).