The following improvements could make cell comments more useful:
Username and date: similar to Excel, when adding a comment to a cell in the Web Spreadsheet (Designer) the username and date/time should be added
Cell UI: Commented cells should have a UI to identify them. (Ex: color label in the top left corner)
Show/Hide option: When publishing the report the designer should have the opportunity to show/hide comments created in design mode
Create comments in report mode: End users should have the option to create comments on published reports
Context of the data should be captured
Adding comments to published reports will be particularly useful for mobile users
