I am very troubled by our comment policy. Let me give some background. 

I don't violently oppose the new orthography(my iPad even makes me use a lot of it, when I don't take special care) but I don't wish to have to follow it, just as I have never admonished anyone to use the old orthography. I can go into great detail about the stupidities of both variants, but that is beside the point.

Anyway, some user left me the comment 
>Mir kräuseln sich die Fußnägel bei der alten Schreibweise von Bureautelephon, aber ich traue mich nicht es zu editieren. (und nein, dieser Kommentar hängt nicht mit dem Downvote zusammen) 

I respectfully explained the user some of the reasons I don't follow the ph reform and the user was very reasonable. I deleted my comments, because it would have been a case for move to chat and flagged the user's as obsolete. I flagged the one about the fingernails as non constructive.

Assuming this site is not striving to impose new orthography, I can not imagine what would be a more off-topic, more non-constructive comment than the above. Yet the moderation declined the flag.

Besides being utterly non-constructive, the comment is also invoking a disgusting image and could be considered offensive. I merely did not flag it such, because I believe the user was not ill-intentioned. Why the bloody thunder was it not removed? Is the remark of the user that he refrained from editing or downvote the reason?

Besides being a bit angry, I also want to understand our comment policies in general, because I don't want to be flagging and editing my own comments without reason. If humour is one of our objectives I am happy to oblige and leave hundreds of comments!

Just to be clear, I don't wonder why such a comment is made or blame the user, I just wonder why it is constructive. I am sure everyone has left some such comments.

Edit 

Although I try to let this rest, because I believe the user‘s intentions are not bad, I still maintain that all of the following are disgusting and a no go. Ordered by  disgusting quality: 
>Mir kräuseln sich die Brusthaare/Achselhaare/Fußnägel/Sackhaare

Do note that we older or traditional people are disgusted and appalled by it!