WordPress 3.0 has a new standard comment form tag that you should know about. Whereas previously the code for outputting a comment form was much longer, now you have this:

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<?php comment_form(); ?>

This will give you a simple comments form that looks something like this:

Now doesn’t that simplify your theme development?

If you want to further customize the comment_form template tag, I highly recommend OttoPress.com’s tutorial on the new form tag or check out the codex for more information.