Actually, the reason you have the extra line is because the comment looks like that. The display on the Kobo device includes the new line between the tags. And the layout you are showing is what the comment editor does when you change the text or change to the HTML source view.
Probably what is happening is that when FFF downloads the book it is creating the comment text as a single line with tags. If that gets sent to the Kobo device, there will be a single line between paragraphs. For the update, either FFF is creating different comment HTML with a new line between each paragraph, or you are changing something before sending the book to the device and the comment HTML is being reformatted.
A solution is to use a metadata plugboard to set the comment. The template "{comments}" replaces line feeds with a space and that will display on the device without the extra lines.
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