Your script seems to work fine when I throw away all that html stuff.

#!/usr/bin/perl

use 5.8.8;

use warnings;

use strict;
my $del= '----------';
my @comments= ('John','Woo',$del,'Karl','Zeiss',$del,'Jehud', 'Menuhin
+',$del,'Bjoern','Borg',$del,'George','Bernhard','Shaw');

setText();

my @text=getArray();

my $flipped=flipText(@text);

print $flipped;

#first, define the subroutines

sub setText{    
    my $commentsString=join ("\n", @comments);
    open my $writeComments, '>', 'comments.txt';
    $commentsString=$commentsString . "\n----------\n";
    print $writeComments $commentsString;
    close $writeComments;
}

sub getArray{
    #you want to return an array from here
    open my $readComments, 'comments.txt';
    my @text1=<$readComments>;
    close $readComments;
    my $text=join ('', @text1);

    #at this point you should have a string, $text, comprised of
        #your text file, commentsTesting.txt as a string, including
        #\n's & -----

    @text1=split(/----------\n/, $text);
    return @text1;

    #so you've put each line into each element of the array,
        #preserving your newline chars & incl \n's & ----------
    #you've translated to a string, $text, via join, incl \n's & -----
    #you've translated back into array, (split by -----), where
        #each section is an element; note ----- are excluded
        
}

sub flipText{
    my @text1=@_;
    my @flipped=reverse(@text1);
    my $flipped1=join ("----------\n", @flipped);
    $flipped1=$flipped1 . "----------\n";
    return $flipped1;
}

#---------------------    
#prints

George
Bernhard
Shaw
----------
Bjoern
Borg
----------
Jehud
Menuhin
----------
Karl
Zeiss
----------
John
Woo
----------
[download]

You might print out (with the help of Data::Dumper) the contents of your variables at different times in your script to a log file to see exactly what happens when with what data

Btw: What exactly is wrong with the output you get? Are the lines inside some of the comments reversed or is the order of the comments not right?