Hi,

On version baa2c5943a4afce71a6336cbd957139e840bd952.

Links are not followed anymore in comment blocks.

You may test it by launching (org-open-at-point) with the cursor into
the link in the following example.
--8<---------------cut here---------------start------------->8---
* Test
#+BEGIN_COMMENT
[[http://orgmode.org/]]
#+END_COMMENT
--8<---------------cut here---------------end--------------->8---

It triggers a user error in lisp/org.el at line 10641 since there is no
computed context.

Indeed, org-element-context does not appear to do anything for this
case.

I have no time left to investigate further, but I think someone out
there could find this bit of information useful.
-- 
Konubinix
GPG Key    : 7439106A
Fingerprint: 5993 BE7A DA65 E2D9 06CE  5C36 75D2 3CED 7439 106A