On hosted JIRA instances, the Better Excel Plugin can export comments just like any other system- or custom field to XLSX.
In this approach, comments are represented by calculated fields, giving you granular access to first/last/all comments and also its text/submitter/submission-date.
This is not available for the cloud yet, but you are more than welcome to vote here!
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@Rachel Wright (Jira Genie), @Billy Poggi (AUG NOVA, DC), and @Dana Jansen (Confluence Queen) are just some of the folks that lead one of the world's most active Atlassian User Group (AUG)....
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