Suggest to remove the empty html tag

At the comment area, Drupal add a empty A tag (with id anchor) to every comment.
it seems not necessary. we can move it to the container of every comment.

NOW:

<a id="comment-ID"></a>
<div class="comment">
</div>

AFTER:

<div class="comment" id="comment-ID">
</div>

Advantage:
1. we can control it , have or not (in comment.tpl)
2. easy to alter it to anywhere we like