I suggest creating a catch all email address with a wild card alias for the subdomain of the account. DropBox@*.yourdomain.com
The subdomain is an alias in your mail server which points to an actual account on your email server [email protected].
Then users can send emails to something like [email protected] which will be parsed by the alias and routed to the physical email address.
Then you can create a service that pulls out all the received emails, parses the subdomain (which directly corresponds to the recipient accounts username) and parse the body of the email which is then pushed into your commenting or messaging system.
This usually works quite well and is actually really easy to implement.
Update: I started to write a 3 part series on DotNetSlackers.com to specifically address this topic. It covers the set up and configuration of the email server, the code to connect to the pop server from C#, and the processing that has to occur to handle the mail that comes in. It is wrapped up by putting all of this functionality into a windows service so that the tool works on its own (as well as logging out to the file system). Let me know if the articles don't cover something! (The first one is up now. The other two are submitted with the second one being made public 7/29/2009. The third one should be released the following week.)
http://dotnetslackers.com/articles/aspnet/Creating-a-Dynamic-Email-Drop-Box-Part1.aspx