Currently we cannot enable/disable comments on SharePoint lists at tenant level using CLI for Microsoft 365.

This can be done via SharePoint online PowerShell as well as PnP PowerShell.

Reference: How to Enable/Disable the commenting in SharePoint Online/Microsoft Lists

Can we enhance spo tenant settings set cmdlet to support additional parameter (say --CommentsOnListItemsDisabled [CommentsOnListItemsDisabled]) which will allow enabling/disabling comments on SharePoint lists at tenant level?

I would like to contribute to this library for above enhancement request. Thank you!