Not a comment in the traditional sense where we have a deal and subsequently a comment is made about that deal. Still, there have been events that could be construed as a comment on the deal if we let go of the chronology of those events.
For the purpose of events, let's note that the new deal under PM Johnson is different from the May deal mostly as it relates to the arrangements regarding Northern Ireland.
Let's start with the ERG's position which is codified in section 55 of the Taxation (Cross-border Trade) Act 2018:
Single United Kingdom customs territory
- It shall be unlawful for Her Majesty’s Government to enter into arrangements under which Northern Ireland forms part of a separate customs territory to Great Britain.
- For the purposes of this section “customs territory” shall have the same meaning as in the General Agreement on Tariffs and Trade 1947 as amended.
This relates to the ERG because this section was proposed by the ERG. From tax.org.uk:
New clause 37 (European Research Group, lead sponsor Laurence Robertson) was agreed without a vote. This would make it unlawful for the government to enter into arrangements under which Northern Ireland forms part of a separate customs territory to Great Britain.
Whether or not this applies to the new deal is part of a legal bid, not from the ERG but a challenge by anti-Brexit campaigners, as reported by the BBC:
Anti-Brexit campaigners have launched a legal bid to stop the UK government from passing its proposed EU withdrawal agreement.
And with respect to the argument above (same BBC article, recommend reading it in full to get more familiar with the arguments):
Under the current law, Section 55 of the Taxation (Cross-border Trade) Act 2018 prevents Northern Ireland from having different customs rules than the rest of the UK.
This is purportedly to "uphold the constitutional integrity of the United Kingdom and safeguard the Union for the future", according to a government briefing on the Bill.
After details emerged of the Brexit deal, Mr Maugham said: "We do not understand how the government might have come to negotiate a withdrawal agreement in terms that breach amendments tabled by its own European Research Group.
"Unless and until Section 55 is repealed by the UK Parliament, it is simply not open, as a matter of law, for the United Kingdom to enter into such an agreement.