Yeah, I need the same thing too. Only a select group of people are able to comment to my site, so i'm not worried about what they would post...
This is an issue all the time, even w/ my own comments. I'll wanna throw a pic in there & even if i manually use the img src tag it strips it & I have to go back & edit the comment to get it to show.
Even though it would be a pain, manually, the necessary components are almost all there. I can allow my users to upload, there isn't a button in Comment Quicktags, but that can't be that big a deal. The real issue seems to be that WP strips the image when the comment is submitted.
So all that said... *bump* Anybody got any new ideas? Not looking for help w/ getting images in posts, just comments. It comes up many times every day on my site.