How to Enable Comment Tracking with the purpose of WooCommerce Analytics?

Select the Comment Tracking option and save settings.

You should enable this option to see the comment-related behavior of your users for various pages. It will help you track commenting activities to understand how your store/site pages and posts are doing. 

Screenshot - 1: ( Comment Tracking option )

You can view the generated report in the Behaviour > Events section. The name of the category is Comment'. It will give you an idea about the response of social media users related to your campaigns.

Screenshot - 2: ( Google analytic )