New comments links don't point to correct pages - reloaded

Maybe I found a solution for closed (but not really solved) issue #315007: New comments links don't point to correct pages.

It is about the field handler which should return a link to new comments (located at modules/comment/views_handler_field_node_new_comments.inc).

The "get the right comment page" is tried to be handled by calling comment_new_page_count() function (see http://api.drupal.org/api/function/comment_new_page_count/6):

      $this->options['alter']['query'] = comment_new_page_count($values->node_comment_statistics_comment_count, $values->node_new_comments, $node);

But I can't find $values->node_comment_statistics_comment_count and $values->node_new_comments. It seems that both are not defined. I also visited comment.views.inc, but I can't find it there, too.
$values->node_new_comments could be num_comments from the SQL statement:

      $result = db_query("SELECT n.nid, COUNT(c.cid) as num_comments FROM {node} n INNER JOIN {comments} c ON n.nid = c.nid LEFT JOIN {history} h ON h.nid = n.nid AND h.uid = %d WHERE n.nid IN (" . implode(', ', $nids) . ") AND c.timestamp > GREATEST(COALESCE(h.timestamp, %d), %d) AND c.status = %d GROUP BY n.nid  ", $user->uid, NODE_NEW_LIMIT, NODE_NEW_LIMIT, COMMENT_PUBLISHED);

But I can't find the value for the total number of comments inside this field handler???