My OnSyntaxChange plugin may help with this.
First, you need to generate events when entering / leaving comments:
call OnSyntaxChange#Install('Comment', '^Comment$', 0, 'i')
Then, hook commands to enable / disable the auto completion to the events. Fortunately, Neocomplete provides those:
autocmd User SyntaxCommentEnterI silent! NeoCompleteLock
autocmd User SyntaxCommentLeaveI silent! NeoCompleteUnlock
See also this question, which does something similar for the AutoComplPop plugin.