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In this tutorial, MD Tank explains how to hide or unhide comments in Excel while navigating cells. He demonstrates that comments are initially not visible and can only be accessed by hovering over the red checkmark. To permanently display comments, he advises opening the Review tab and selecting "Show All Comments." After this step, comments remain visible even when navigating to different sheets. To hide the comments again, simply uncheck "Show All Comments" in the Review tab, returning to the original view without comments. The tutorial is straightforward and focuses on using the Review tab for managing comment visibility in Excel.