I really like the look and feel of Twenty Twelve and liked Twenty Eleven too.
Is there any chance though, that Twenty Thirteen might have the comments at the bottom of a post? Or at least the option to change it easily in the dashboard?
It doesn't make sense to have it at the top of a post. People read posts and want to comment when they're done reading. Just like one click can be the difference between someone staying on your site or not, having to scroll to look where to comment can also lose people.
Is there some other benefit to having a "reply to link" at the top of posts, that maybe I have missed?