I do not use K2 much; however, it was used on a site I am working on. The client liked K@ but after they were using it, they started to get lots of comments and realized they didn't want to bother with moderating them. So I turned comments off in K2, and immediately noticed something wrong in the frontend.
You can see the difference between the two settings in the files I uploaded. One shows the format with K2 comments enabled, and the same page with the comments turned off.
It looks as if the comments tag is acting as a spacer of some sort, and removing it causes the image to shift as if this is a missing DIV CLR CSS tag. Again, the only change was turning off K2 comments.
Link to site.