The term 'FLIP COMMENT' is a phrase used to describe a COMMENT that can be interpreted in two different ways, depending on the context. The crossword solutions for this term are HEADS (5 letters) and TAILS (5 letters). This phrase is derived from the concept of flipping a coin, where one side is HEADS and the other side is TAILS. In this context, the phrase implies that a COMMENT can be interpreted in two different ways, depending on the situation.