Luke Janicke on "How to REALLY customise comment_form()?"

Using comment_form() you can customise most of the comment form using arguments or filters.

But what you can’t customise is the HTML that wraps the whole comment form.

Namely…

<div id="respond" class="comment-respond">
    <h3 id="reply-title" class="comment-reply-title"><small><a rel="nofollow" id="cancel-comment-reply-link" href="/1#respond" style="display:none;">Click here to cancel reply.</a></small></h3>
    <form action="http://www.mydomain.com/wp-comments-post.php" method="post" id="" class="comment-form">

[Here is where the customisable parts go. I filtered them out to see just what HTML output isn’t covered by arguments/filters.]

        <p class="form-submit">
            <input name="submit" type="submit" id="" value="" />
            <input type='hidden' name='comment_post_ID' value='1' id='comment_post_ID' />
            <input type='hidden' name='comment_parent' id='comment_parent' value='0' />
        </p>
    </form>
</div><!-- #respond -->

And this is the ONLY bit I want to change.
Are there some arguments or filters I don’t know about?
Maybe I just have to code the comment form manually…