It looks like this field is updated via an API, not a Microsoft GUItool.
NetUserSetInfo: usri2_usr_comment in USER_INFO_2 http://msdn.microsoft.com/library/default.asp?url=/library/en-us/netmgmt/ntlmapi_5ng4.asp http://msdn.microsoft.com/library/default.asp?url=/library/en-us/netmgmt/ntlmapi3_0os2.asp
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