In the workflow transition(s) to the Close status, look at the Validators if there's something that would prevent an issue from being closed. It sounds like a badly implemented restriction, because logically, you might want to force users to add a comment when closing issues. Not the other way around.
I have multiple projects that use variations of the same base workflow. The variations depend on the requirements of the project or issue type. The variations mostly come in the form of new statuses ...
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