Give each comment a durable identity
The workflow should retain the original wording, reviewer, document identifier, revision, location, submission date, and attachment references. If comments arrive through several channels, preserve the source channel and source identifier too.
A spreadsheet row number is a fragile identity because rows can move. I would assign a stable internal identifier and retain the external reference. That makes it possible to merge imports without losing the relationship to the reviewer's original submission.
The location field also needs care. A page number, drawing grid, model element, and specification section are different types of reference. Preserve the type and value rather than flattening everything into a free-form note that is difficult to compare.