Insertion of script tags (or SQL) is only a problem if you fail to ensure it isn't at the point that it could be a problem.
A <script>
tag in the middle of a comment that somebody submits will not hurt your server and it won't hurt your database. What it would hurt, if you fail to take appropriate measures, would be a page that includes the comment when you subsequently serve it up and it reaches a client browser. In order to prevent that from happening, your code that prepares the page must make sure that user-supplied content is always scrubbed before it is exposed to an unaware interpreter. In this case, that unaware interpreter is a client web browser. In fact, your client web browser really involves two unaware interpreters: the HTML parser & layout engine and the Javascript interpreter.
Another important example of an unaware interpreter is your database server. Note that a <script>
tag is (almost certainly) harmless to your database, because "" doesn't mean anything in SQL. It's other sorts of input that cause problems for SQL, like quotes in strings (which are harmless to your HTML pages!).
Stackoverflow would be pretty lame if I couldn't put <script>
tags in my answers, as I'm doing now. Same goes for examples of SQL Injection attacks. Recently somebody linked a page from some prominent US bank, where a big <textarea>
was footnoted by a warning not to include the characters "<" or ">" in whatever you typed. Predictably, the bank was ridiculed over hundreds of Reddit comments, and rightly so.
Exactly how you "scrub" user-supplied content depends on the unaware interpreter to which you're delivering it. If it's going to be dropped in the middle of HTML markup, then you have to make sure that the "<", ">", and "&" characters are all encoded as HTML entitites. (You might want to do quote characters too, if the content might end up in an HTML element attribute value.) If the content is to be dropped into Javascript, however, you may not need to worry about HTML escaping, but you do need to worry about quotes, and possibly Unicode characters outside the 7-bit range.