[eluser]xwero[/eluser]
Adding a level field would save you a lot of head aches. The level gets set when a comment gets added with a parent_id and then you check the id's until you find id which has level 0.
You can use the level as a css class (level0, level1, ...) or you can include the comments that have a higher lever than 0.
The down side of level as css class is that css is static. You could replace the css class with a level generated style attribute.
If you use indentation there is a possibility your lay-out breaks if there is a whole tree of replying on comments.
Another way would be to have a flat list and you just link to the parent comment
Code:
<a href="topic/1/comments/#5">My response on this comment</a> : reponse
This won't break your lay-out.