modules/comment/views_handler_field_node_comment.inc

<?php

class views_handler_field_node_comment extends views_handler_field {
  function render($values) {
    $value = $this->get_value($values);
    switch ($value) {
      case COMMENT_NODE_HIDDEN:
      default:
        return t('Hidden');
      case COMMENT_NODE_CLOSED:
        return t('Closed');
      case COMMENT_NODE_OPEN:
        return t('Open');
    }
  }
}