The update that rolled out today 18-Jan-2018 has broken the rollover functionality. The behavior I see is similar to what is described, but also includes a loss of speed of any data entry response over time.
When a spreadsheet with comment is first opened you can rollover a cell with comment and see the comments. If you leave the spreadsheet open eventually this stops working, and at that point I seem to notice a delayed responsiveness to the app.
The failure to show a comment is not instantaneous. I timed this and after roughly 20 min the "display comments on rollover" stops working. Perhaps there is a memory leak that is filling up virtual memory, but I'll leave that to the coders.
The only fix is to Quit Excel and re-boot. I tried closing the file in question without Quitting Excel but that doesn't work. You have to Quit the app.
Excel Team -- Please repair this and return Excel to normal functionality as soon as possible.