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The average loyalty change is zero, so Comet can play all day as long as your opponents don't engage in any unnecessary animal abuse

It doesn't copy whether the opponent's token is tapped or untapped, whether it has any counters on it or Auras and Equipment attached to it, or any non-copy effects that have changed its power, toughness, types, color, and so on

It is also one where some of the cards, Reanimate and Death most notably, suffer rather if you play them together due to heavy life loss potential

There are enough powerful artifacts and enchantments in Commander that can absolutely ruin your game that Return to Dust is almost an auto-include in your deck