my $paragraphs = $comments_to_add =~
    s&(?=.*\S|\A)\s*(.*?)\s*?(?:\n(?!\r?\n)|\z)&<p>$1</p>&g;

##</code><code>##

my $paragraphs = $comments_to_add =~
    s&\s*(.+?)\s*?(?:\n(?!\r?\n)|\z)&<p>$1</p>&g;