<?if($COM_NUM_ENTRIES$>0)?>  
<script>  
$(window).on('load',function(){  
var commCheck = $(this).find('.mess');  
var CommHtml = commCheck.html();  
CommHtml = CommHtml.replace(/@(.*?),/g,"<a class=\"user-tag\" href=\"/index/8-0-$1\">@$1</a>,"); // Тут основные изменения  
commCheck.html(CommHtml);  
});  
</script>  
<?endif?>