The comment is a mark carrying its own author, date, body and resolved
flag — the bookmark pattern, so no second store and no schema node. The
pane lists them in document order and jumps to the text each marks.
ODF gets office:annotation + office:annotation-end and LibreOffice's
loext:resolved, DOCX the range pair plus word/comments.xml; a point
comment, which LibreOffice writes without a range, attaches to the run
before it. Ctrl+M no longer strips a comment, a bookmark or a link.