you should change both html and txt templates. I suppose you would like to add comment to customized templates? Then check which template is mapped to the event that sends a notification (file email-template-id-mappings.xml) and customize your template by adding the in the line in the answer above.
I'm not sure if I understood your requirement.
Do you mean to send an email notification whenever someone comments on an issue?
If so, you just need to set who will receive these notifications on your notification scheme associated to your project.
Hope this helps,
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