sorry for the harsh tone, but if you were me (4 days no sleep, stuck on small theme/core problems) you'd sympathize!
simply, i love drupal, well i used to when i didn't know as much about theming, now that i've become more involved and hands on i realize wow this software really lacks some grass roots efficiency! Devel with theme helper module is a god sent, but unfortunately when you realize of all the elements and all the the things you can do with those element, you're expectations goes up as well, the moral of this post, "don't forget"
1st issue: can somebody explain why comments have subjects? show me any major that requires subjects for comments, if you don't know the title of the post or article you're commenting for then i don't even want you to comment to begin with,...