stock-logistics-reporting/stock_picking_comment_template/views/report_picking.xml

<?xml version="1.0" encoding="utf-8" ?>
<odoo>

    <template id="report_picking_document_comments" inherit_id="stock.report_picking">
        <xpath expr="//table[hasclass('table-sm')]" position="before">
            <t
                t-foreach="o.comment_template_ids.filtered(lambda x: x.position == 'before_lines')"
                t-as="comment_template_top"
            >
                <div t-raw="o.render_comment(comment_template_top)" />
            </t>
        </xpath>
        <xpath expr="//p[@t-field='o.note']" position="after">
            <t
                t-foreach="o.comment_template_ids.filtered(lambda x: x.position == 'after_lines')"
                t-as="comment_template_bottom"
            >
                <div t-raw="o.render_comment(comment_template_bottom)" />
            </t>
        </xpath>
    </template>

</odoo>