Hi there! I am extremely new to Word Press and was really struggling to remove all traces of Comments on my site (Twenty Ten theme). Even when the page displayed 'Comments Off' I wanted to remove it but couldn't. However, down to a little bit of trial and error I've figured it out.
All you need to do is go to Comments.php and REMOVE the following bit of code:
<?php else : // or, if we don't have comments:
/* If there are no comments and comments are closed,
* let's leave a little note, shall we? */
if ( ! comments_open() ) :?>
<p class="nocomments"><?php _e( 'Comments are closed.', 'twentyten' ); ?></p>
<?php endif; // end ! comments_open() ?>
<?php endif; // end have_comments() ?>
<?php comment_form(); ?>
</div><!-- #comments -->
[Please post code or markup snippets between backticks or use the code button.]
When I removed this there was no sign of anything to do with Comments on any of my pages.
Hoping this helps! :)