I guess your comments column is text or blob type, and they can't have a default value. So you need to insert something into it when creating a new user if it is set to not null. Now, you can try inserting a space or an empty string as the value - not sure how mysql handles those, not something that has arrisen for me since mine are all filled with existing data from backoffice dbs and I make such columns nullable.
If the empty string does not work then you need to look at using CASE in your update query to overcome the concat null problem. On second thoughts you should be using CASE anyway.
would be
$sql = "UPDATE users SET comments = CASE comments
WHEN null THEN '".$_POST['comments2']."'
ELSE CONCAT(comments, '\n' , '".$_POST['comments2']."')
END
WHERE customer_id='".$customer."' LIMIT 1";
Makes it much neater as you don't get a newline before the first comment.