Easily move comments between posts and pages, change comment threading, and assign comments to different authors.
Yes, you have to know the Page/Post ID, but that is easy compared to trying to do this in WordPress. You would actually have to login to each user's ID yourself and re-create each comment, then change the time/date stamp, e-mail address, user name and possibly URL, if specified, because doing it under your own ID will use YOUR gravatar, which cannot be changed!!!
So, this plugin is, in short, a practical alternative to native WordPress (which is completely impractical in most circumstances).
I was a little nervous about downloading this since its new and only had one rating, but it works as advertised. No issues to report.
Easy to install. Easy to move comments. I haven't any nested comments to try, but it works fine on single ones.
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