Life is short; paragraphs are long. Help your reader find the words you’re referring to.
Every comment has its own URL. You can link directly to the comment from another comment — or from anywhere else on the web.
Comment URLs are helpful for referencing comments to which you can’t reply directly.
Every paragraph has its own URL. Your comment on the fourth paragraph of “Spring” can contain a link to the sixth paragraph of “Solitude.”
You can leave a paragraph on a whole page rather than a particular paragraph, but comments tied to paragraphs are generally more useful to other readers.