Hello,


On Fri, Jul 16, 2021 at 12:35 PM Bruce D'Arcus <bdarcus@gmail.com> wrote:
On Fri, Jul 16, 2021 at 12:07 PM William Denton <wtd@pobox.com> wrote:

> However, I was a bit surprised when I found that a commented line starts a new
> paragraph.

I hadn't yet discovered that, but I think it should be considered a
bug.

Comments causing paragraph breaks has been a long known behavior. I learned about it few years back, probably from one of the threads here or by reading the code.
 
The output of your example should remove the commented line
entirely, and so be:

In this paragraph I introduce an idea.
But I am sure about this. And here is my conclusion.

Perhaps it can be easily fixed?

I don't think it would be a very easy fix as the behavior stems from an intentional low level implementation in org-element.el. Changing this behavior will cause a regression in all Org exporters out there.