functions.php

add_action( 'wp', 'custom_hidden_comments' );
function custom_hidden_comments() {
    $restrictions = wc_memberships()->restrictions;
    remove_filter( 'wp', array( $restrictions, 'hide_restricted_content_comments' ) );
}

add_filter( 'wp', 'custom_hide_restricted_content_comments' );
function custom_hide_restricted_content_comments( $content ) {

    if ( is_singular() ) {

        global $post, $wp_query;

        $restricted = ( in_array( $post->post_type, array( 'product', 'product_variation' ) ) )
                                ? wc_memberships_is_product_viewing_restricted() && ! current_user_can( 'wc_memberships_view_restricted_product',      $post->ID )
                                : wc_memberships_is_post_content_restricted()    && ! current_user_can( 'wc_memberships_view_restricted_post_content', $post->ID );

        if ( $restricted ) {

            $wp_query->comment_count   = 0;
            $wp_query->current_comment = 999999;
        }

    }
}