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The paged comments feature new in WordPress 2.7 is handy for reducing page size, but it introduces the search engine optimization (SEO) problem of putting the same content on different permalinks, as some have pointed out.

That’s because the complete post would appear at all of these permalinks:

http://example.com/my-post-permalink/
http://example.com/my-post-permalink/comment-page-1/
http://example.com/my-post-permalink/comment-page-2/

My solution in this short plugin is to have all but the main permalink show an excerpt of the post, with a link back to the permalink page.

http://www.pressedwords.com
 */

function seo_paged_comments_content_filter($t = '') {
	if ( function_exists('get_query_var') ) {
		$cpage = intval(get_query_var('cpage'));
		if ( ! empty( $cpage ) ) {
			remove_filter('the_content', 'seo_paged_comments_content_filter');
			$t = get_the_excerpt();
			$t .= sprintf('
%2$s
', get_permalink(), get_the_title());
		}
	}
	return $t;
}

add_filter('the_content', 'seo_paged_comments_content_filter');

Installation:

Upload seo-for-paged-comments.php to the /wp-content/plugins/ directory, or its own sub-directory
Activate it through the 'Plugins' menu in WordPress
Download