Why:
Only admins or valuators (for those investments they've assigned) can
create internal valuation comments on them.
How:
* Creating a new `comment_valuation` ability for admins and valuators in
the same manner the `valuate` ability works.
* Adding a validation at Comment model for those with `valuation` flag
active that checks if the author can make a valuation comment on the
commentable, as well as the respective active record error messages.
This will prevent comments from being created at a controller level as
well.
* Improving comment factory trait `valuation` to have an associated
investment, author that is a valuator and setting the valuator on the
valuators list of the investment
