I have not observed this behavior myself. I recommend capturing screen shots to reinforce your explanation. You may need to open a formal support request if this is a major issue.
You can run an experiment to recreate the issue. Being able to reproduce the results will help to drive a solution. For example, make comments on an incident, wait a few minutes and close. Query to see the history.
Consider that each change to the incident is represented as a new entry (row) in SecurityIncidents. These records are immutable, they do not change. So to make a change a new record is created. This history might provide some clues. It could be a bug in the Defender XDR alert connector.
Based on what you shared. I would expect to see a final entry when the incident is closed and the comments array to be cleared or replaced with a final comment.
SecurityIncident
| where IncidentNumber == 871842