Google Sheets - Film review comment collaboration spreadsheet

Google Sheet where up to 8 different users can add a comment in each row (B3:B178 - though may need to add or remove rows, based on # of plays in the football game) with their name/position abbreviation tagged (and color coded based on their name). Also users need to be able to reply to the comments of other users comments. I've attached a copy of the Google Sheet. Please feel free to ask additional questions.