This is a core block and thus available by default in Gutenberg WordPress editor. No download required.
The WordPress Latest Comments Block in Gutenberg is similar to the latest comments widget. This Block displays the most recent comments on your webpage. This is the simplest way in WordPress to display the latest comments anywhere.
Latest Comments Block Features
The latest comments block toolbar has alignment options. In the sidebar settings panel, it has options to enable display avatar, date and excerpt. You can also adjust the number of comments to display from the sidebar settings.
This is how the latest comments display on the frontend using the latest comments block.
This is how it looks in the editor by default.
These are the settings available for the latest comments block.