This code removes almost all allowed_tags in comments:
define('CUSTOM_TAGS', true);
global $allowedtags;
$allowedtags = array(
);
This is what is displayed under the comment form (regardless of the theme I use):
You may use these HTML tags and attributes: <pre class="" title="" data-url=""> <span class="" title="" data-url=""> <code class="" title="" data-url="">
Any idea how to disable these tags?