Besides that it just doesn't sound right to throw away potentially valuable historical information just to avoid a manageable amount of work. After all the conversion has to be done only once. No to mention that if you don't migrate the history, there is a significant probability that you'd regret not doing that when it's already too late.
There is also a precedent to the contrary. When Linux migrated to brand new Git all the historical information was discarded. Probably the reason was that the metadata was stored in a proprietary Bitkeeper repository and obviously there were no migration tools available at that time.
I'm curious in what situations would a commit message be more appropriate than a comment. A couple of examples would be great.
By the way, is there something like Perforce's Time-lapse View tool[1] for git?
I don't know about the viewer, but I'm going to look into this soon. We've used p4 for years and are strongly considering switching to git, and if so, I will be doing a lot of helping/explaining during the transition. I really dislike p4 as a VCS (though it was probably the best choice at the time), but agree its diff-viewing tool is actually quite good.