Handling of comment display is a little more intelligent now in the sp theme: Entries that have comments disabled and have no existing comments, will not show the comments count and link, the comments feed link, or the comment area and form - not even a “no comments” message. It is assumed such a post is not intended for comment.
This comes in response to similar changes in the Habari core K2 theme, so thanks to 2fish for the ticket that started the idea.
As usual, you can git pull git://labs.utopian.net/sp, or grab the latest tarball, to update your sp.