Adds screen option for toggle the display of the comment column in WP Dashboard comments list.

WPSE356451-toggle-comment-column.php

<?php
/**
 * Plugin Name: WPSE356451 Toggle Comment Column
 * Description: Adds screen option for toggle the display of the comment column in WP Dashboard comments list.
 * Plugin URI: https://wordpress.stackexchange.com/questions/356451/add-a-comment-on-off-option-in-screen-options-for-comments
 * Author: Tim Elsass
 * Author URI: tim.ph
 */

/**
 * Removes core's comment column and adds a screen option for toggling "Comment" column display.
 */
add_filter( 'manage_edit-comments_columns', function( $columns ) {

	// Remove core comment column.
	unset( $columns['comment'] );

	// Custom "Comment" column to add to screen options and output.
	$custom_column = [ 'WPSE356451_add_comment' => 'Comment' ];
	$columns = array_slice( $columns, 0, 2, true ) + $custom_column + array_slice( $columns, 2, NULL, true );

	return $columns;
} );

/**
 * Handles output of "Comment" column in WP Dashboard comments list.
 */
add_action( 'manage_comments_custom_column', function( $column, $comment_ID ) {
	global $comment;

	// Check for custom comment column and handle output.
	if ( 'WPSE356451_add_comment' === $column ) {
		echo $comment->comment_content;
	}
}, 10, 2 );