Hi @Chung, Stephen,
You can use "send an HTTP request to SharePoint" action in Power Automate to export list items with comments to Excel.
Reference: How to export list items with comments into excel/csv file using power automate? Export Sharepoint list items with comments into CSV file
By the way, you can use REST API call to get List Item’s Version History via this endpoint:
_api/web/Lists/getbyid(‘ListId’)/items(ItemId)/versions
You can integrate it with the above Power Automate flow.
Also, to export List Item’s Version History to Excel, you can use the PowerShell scripts in this article: SharePoint Online: Export List Version History to Excel using PowerShell
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