EntityCommentType.php

<?php

namespace Drupal\comment\Plugin\migrate\destination;

use Drupal\migrate\Plugin\migrate\destination\EntityConfigBase;
use Drupal\migrate\Row;

/**
 * @MigrateDestination(
 *   id = "entity:comment_type"
 * )
 */
class EntityCommentType extends EntityConfigBase {
    
    /**
     * {@inheritdoc}
     */
    public function import(Row $row, array $old_destination_id_values = []) {
        $entity_ids = parent::import($row, $old_destination_id_values);
        \Drupal::service('comment.manager')->addBodyField(reset($entity_ids));
        return $entity_ids;
    }

}