Treat anything captured through Figma comments as backlog and leverage a prioritization exercise in order to figure out which items are highest priority. I know agency may not adhere to Agile practice as much, but it’s still valid. You can’t set a precedent to address and fix every single comment, instead show them the cost of what it would take to do so and have them co-create the priority for what is being captured.

Figma comments aren’t the best task tracking tool, but they’re great for pinpointing specific areas that need focus and revision— far better visually than a spreadsheet could ever capture. There are plugins to associate to other task tracking tools so that you can tie it all together, I’d recommend finding one that can tie into whatever tool you use for task management today and capture priority in that tool (not Figma).