Two days ago I updated Hide Comments Feature, a plugin for WordPress that removes all the comment functionality within a WordPress installation. In fact, this plugin does not play with the core, it does not “remove” any code, it just use action hooks to remove it.
Well worth the effort to rewrite everything to be properly engaged with newest WordPress API, relying on the fascinating coolest features we have the pleasure to meet in first “person” we use WordPress, as the download numbers increased 640% in two days!!!
If you want to try or simply use the plugin, download it from the plugins directory.