fix(render): nest comments under their issue in a grouped view

In a grouped view, each issue's Comments subtree rendered at the issue's own level instead of one deeper, so the Comments heading sat as a sibling of its ticket rather than a child.

The grouping feature gave pearl--format-issue-as-org-entry a level parameter (issues render at level 3 under a group heading) but left the comment subtree hardcoded: pearl--format-comments emitted "*** Comments" and pearl--format-comment "**** ". That nests right when the issue is at level 2 (flat) and breaks when it's at level 3 (grouped). I thread the issue's level through, so the Comments heading is level+1 and each comment body level+2: a flat issue stays 2/3/4, a grouped one becomes 3/4/5.

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