Conversion was done in
The comment settings need to be converted to use the new configuration system. I think all these are found in comment_form_node_type_form_alter() and used throughout comment module for node-type-specific settings. These are comment module settings, and thus I think they should live in comment module and their config should be in comment.* files, however they are inextricably tied to node types/bundles and thus need to be accessible by that system and acknowledge its naming conventions. We may need to wait for the field system conversion to get a little farther before tackling this, but I wanted an issue open for it.