Just in case you are still looking my plugin easy comment uploads probably provides an easier way to do this (i.e. no code, just click upload and insert link):
http://wordpress.org/extend/plugins/easy-comment-uploads/
Hope it is of use,
Tom
Hi,
my plugin easy-comment-uploads allows users to attach images or other files to their comments via a simple upload form:
http://wordpress.org/extend/plugins/easy-comment-uploads/
You can try it out at http://twright.langteeshout.org
It does not currently allow putting all of the images into a gallery but that is a great idea so I might add that functionality when I have time 🙂